Skip to main content
Model 035. Tax register of the special procedures applicable to the provision of services, distance sales of goods and certain domestic supplies.

2. Filer

You must complete the details of the taxpayer requesting registration. 

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

Please complete the following fields, if applicable:

  • Country of headquarters abroad if you are not a company based in the EU. In this case, you must indicate whether you have a permanent establishment for VAT purposes 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. They must also indicate whether they have a permanent establishment for VAT purposes in the Spanish territory where VAT is applied.

  • Indication of whether the taxable person is included in a group of entities for VAT purposes. In this case, in section 7 you will only have to enter the places in other EU countries where the dispatch or transport of goods begins, but not the permanent establishments you have in other EU countries.

  • Declaration of being an electronic interface that facilitates the sale of goods

  • Declaration of not being established for VAT purposes in the EU

  • Trade name or names of the applicant, if they are different from the name or company name.