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Model 035. Tax register of the special procedures applicable to the provision of services, distance sales of goods and certain domestic supplies.

6. Change country of identification

Do not complete this section when you voluntarily decide to change the Member State of identification, without a change in structure having occurred that motivates the transfer.

This section must be completed when you are already registered in this special regime in another country acting without an intermediary and as a consequence of a change in structure (transfer of headquarters to Spain or cessation of permanent establishment in the previous State) it becomes necessary to change the country of identification.

In these cases, the effective date of the registration in the Import Regime in Spain will coincide with the date of cancellation in the previous Member State of identification, provided that the two affected Member States, the one of registration and the one of cancellation, are informed of the change. , no later than the tenth day of the month following that of the change.

You must indicate the country in which you were previously registered in the Import Regime and your operator number in the regime in said country (NIOSS).