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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. Details of Declarer

In the “Telephone” field you must enter “00+country code+telephone number”.

In the “Contact email” field, enter the email address of the taxpayer to which they wish to receive communications issued by the tax authorities in relation to the system and from which the taxpayer may make inquiries about their files to the Spanish tax authorities.

In the “Address” field you must enter the address of the taxpayer’s headquarters, whether said headquarters is located in Spain or abroad.

In the case of taxable persons with headquarters in a third country or territory, the address of the headquarters in said country or territory will be indicated, even in the case of having permanent establishments for VAT purposes in Spain.

By default, the declarant's data that appears in the Tax Agency census is loaded. If they are not correct or outdated, the correct data must be entered.

In any case, the address of the declarant must be stated, not that of his/her eventual representative or contact person.