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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

You must select one of the following reasons for deregistering:

Ceasing to act as an intermediary.

You must check this box to communicate the cessation of your activity as an intermediary.

Change of Member State Identification.

You must tick this box when you continue to meet the conditions to act as an intermediary in the Import Regime in an EU country, and wish to continue acting as such, but want or need to change 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 intermediary's headquarters are outside the EU, but it is established in several Member States, and without having changed the business structure so that it can continue to be registered in Spain as an intermediary in the import regime, it voluntarily decides to register in another Member State in which it is also established.

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

    The new Member State of identification 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 intermediary is no longer established in the territory of application of the Spanish Tax but continues to be established in the Community, so that it must be registered in another MS in which it is established.

    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 : This section must only be completed to request 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 to act as an intermediary due to a transfer of headquarters or permanent establishment outside Spain, or for other reasons.

This section must only be completed when the intermediary:

  1. requests removal as an intermediary in the regime because is no longer established in the Community and therefore cannot continue to act as such in any Member State.
  2. requests removal as an intermediary in the regime because is no longer established in Spain, but continues to be established in the Community . The intermediary meets the requirements to apply to change the Member State of identification and register in another Member State as an intermediary in the Import Regime but voluntarily decides not to do so.
  3. When for other reasons the intermediary no longer fulfils the conditions for acting as an intermediary.

For the reasons:

  1. “Stop acting as an intermediary”
  2. “Change of Member State of Identification – Voluntary”
  3. “Failure to comply with the conditions to act as an intermediary due to transfer of headquarters or permanent establishment outside Spain, or for other reasons”

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 of 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 intermediary, 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 the VAT declaration of the taxable persons you represent, corresponding to the last month in which you were registered on the AEAT portal, within the legally established deadlines.

The removal of the intermediary, for any reason, implies the ex officio exclusion from the import regime of all the taxable persons whom it represents, with effect from the first day of the month following the date of the agreement to remove the intermediary.