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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.

Basic details of the application

Firstly, you must check one of the three boxes corresponding to the reason for submitting form 035 for registration in the special regimes applicable to the provision of services, distance sales of goods and certain deliveries of goods - Import regime as a declarant. :

  • High: when you want to register in Spain in the regime.
  • Modification: to modify any of the data communicated in the registration request or in previous modifications.
  • Withdrawal: to request withdrawal from the regime.

In “Type of presentation” it must be indicated whether the declarant acts either on his or her own behalf in the Import Regime (without an intermediary), or through an intermediary.

In the Import Regime, the importing taxable person who is not established in the Community is obliged to act through an intermediary established in said territory. In any other case, you can also voluntarily act through an intermediary.

As an exception to the above, taxable persons who have the headquarters of their economic activity in the Canary Islands, Ceuta or Melilla and who do not have any permanent establishment in the territory of the Community may register in Spain under the import regime without designating to an intermediary.

When acting through an intermediary, the intermediary must previously register as such in the Import Regime and subsequently present form 035 for registration of the taxable importer.

In the Identification field , depending on the cause of presentation, the following must be entered:

  • Registration - Type of presentation: In own name (without intermediary) the tax identification number in Spain of the taxable person who is going to register.
  • Registration – Type of presentation: Intermediary the Identification number as an intermediary in the Import Regime (NIOSSIn).
  • Modification or Deletion (whether acting in one's own name or through an intermediary) The operator number for the purposes of the Import Regime (NIOSS) of the taxable person requesting the modification of data or deletion in the regime.

To continue, you must press the “Accept” button.