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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

First, you must check one of the three boxes corresponding to the reason for filing 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 under the scheme.
  • Modification: to modify any of the data communicated in the registration application or in previous modifications.
  • Withdrawal: to request withdrawal from the regime.

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

Under 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 may also voluntarily act through an intermediary.

As an exception to the above, taxpayers whose economic activity is based in the Canary Islands, Ceuta or Melilla and who do not have a permanent establishment in the territory of the Community may register in Spain under the import regime without designating an intermediary.

When acting through an intermediary, the intermediary must first register as such in the Import Regime and then submit Form 035 for registration as a taxable importer.

In the Identification field , depending on the reason for submission, the following must be entered:

  • High - Type of presentation: In own name (without intermediary) the Tax Identification Number in Spain of the taxpayer who is going to register.
  • High – Type of presentation: Intermediary the Identification Number as an intermediary in the Import Regime (NIOSSIn).
  • Modification or Deregistration (whether acting on your own behalf or through an intermediary) The Operator Number for the purposes of the Import Regime (NIOSS) of the taxpayer requesting the modification of data or deregistration from the regime.

To continue, press the “Accept” button.