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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.

3. Date and reason for the deregistration

Stop making imports under the special regime.

You must check this box to communicate the cessation of operations included in the special regime.

Change of Member State Identification.

This reason can only be marked when the declarant acts without an intermediary and the conditions for applying the Import Regime in an EU country continue to be met, and he wishes to continue applying it, but wants or must change the Member State of identification. When you select this reason, you must also apply for registration in the new Member State of identification.

You must indicate one of the following 3 reasons:

  • Volunteer: When the declarant's headquarters are outside the EU, but being established in one or more Member States, and without having changed the structure of the company so that it can continue to be registered in Spain under the import regime, he voluntarily decides to register in another Member State in which it is also established.

    In order to request withdrawal for this reason, it is necessary that at least one year of registration and another two years have passed since registering in this regime in Spain.

    The new Member State of identification chosen and the VAT number assigned by it must be indicated.

  • Due to cessation of permanent establishment in Spain from the following date: This section must be selected when the declarant is no longer established in the Spanish territory where the Tax is applied but continues to be established in the Community.

    The new Member State of identification and the VAT number assigned by it must be indicated.

  • By transfer of headquarters to another EU State from the following date: You must select this section when requesting withdrawal from the regime due to the transfer of the headquarters of your economic activity from Spain to another Member State.

    The Member State to which the headquarters has been transferred (which will be the new Member State of identification) and the VAT number assigned by it must be indicated.

Stop complying with the conditions of the regime due to cessation or transfer of headquarters or permanent establishment outside of Spain.

This section should only be completed, when the declarant acting without an intermediary:

  1. requests withdrawal from this regime because it is no longer established in the Community.

    In the event that you wish to register again for the import regime, in any Member State, you will need to register again through an intermediary.

  2. requests withdrawal from the regime because is no longer established in Spain, but continues to be established in the Community . The importing taxable person meets the requirements to request the change of Member State of identification and register in his own name in another Member State in the Import Regime but voluntarily decides not to do so.

The intermediary stops acting on behalf of the declarant

 

This section must be completed when the declarant who acts through an intermediary requests cancellation because he or she stops acting with that intermediary.

Volunteer.

You must check this box to communicate your voluntary resignation from the regime, despite continuing to operate and complying with the conditions to continue applying it.

For the reasons:

  1. “Stop making imports under the special regime”
  2. “Member State Identification Change – Voluntary”
  3. “Failure to comply with the conditions of the regime due to cessation or transfer of headquarters or permanent establishment outside of Spain”
  4. “The intermediary stops acting on behalf of the declarant”
  5. "Volunteer"

The effective date of withdrawal will be the first day of the month following the date of the withdrawal agreement.

For the reasons:

  1. “Change of Member State of Identification – Due to cessation of permanent establishment in Spain from the following date”
  2. “Change Member State of Identification - Due to transfer of headquarters to another EU State from the following date”

The effective date of cancellation will be the date of the change recorded by the declarant, as long as the cancellation request has been submitted before the eleventh day of the month following the month of the change.

Otherwise, the effective date of withdrawal will be the first day of the month following the date of the withdrawal agreement.

In any of the cases of cancellation, you must submit your VAT return corresponding to the last month in which you were registered on the AEAT portal, within the legally established deadlines.