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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.

2. Identification of the intermediary

You must complete the details of the intermediary requesting registration.

The fields “NIF” and “Surnames and first name or company name” cannot be modified.

The “Intermediary identification number (NIOSSIn)” field must not be completed.

Please complete the following fields, if applicable:

  • “Country of headquarters abroad if not an EU company”: Complete it only if the country of headquarters is different from Spain and is in a non-EU country. In this case, also indicate the VAT number assigned by the country of headquarters or, failing that, the tax identification number assigned by said country. If your headquarters are in another EU country other than Spain, you must register as an intermediary in that other EU country, not in Spain.

    For VAT purposes, companies based in the Canary Islands, Ceuta or Melilla are considered not to have their headquarters in the Community, so they must mark this section, indicating the code IC (Canary Islands), XC (Ceuta) or XL (Melilla). as appropriate. In order to register as intermediaries in Spain, they must be established for VAT purposes in the Spanish territory where the Tax is applied. The address of that establishment is the one that must be entered in section "3. Data from the intermediary in Spain".

  • Name or commercial names of the intermediary, if they are different from the name or company name.

  • Declaration of holding the status of authorized economic operator or of meeting the requirements to operate as an intermediary.