5. Change country of identification

Do not complete this section if you voluntarily decide to change your Member State of identification, without there having been a change in structure that motivates the transfer.

This section must be completed when as a result of a change in structure transfer of headquarters to Spain or cessation of permanent establishment or the place of commencement of transport in the previous Member State of identification), you can no longer continue to be registered under the scheme in the previous Member State and must or may register in Spain in order to continue applying the same special . In these cases, the effective date of registration in the Union Regime in Spain will coincide with the date of deregistration in the previous Member State of identification.

Your operator number under the Union regime in the previous country must be indicated.

It is applicable when is already registered in the Union Regime in another Member State and as a result of the transfer of the headquarters to Spain or the cessation of the establishment in the initial State or the ceasing of transport in said State, you wish to change the country of identification to Spain. The two affected Member States, the one of registration and the one of deregistration, must be informed of the change no later than the tenth day of the month following the change, if the effective date of registration in the new State (Spain) is desired to be the same date as the date of deregistration in the old State: the date of the change.

If the change is not communicated to both Member States within the deadline, registration in the scheme will take place from the first day of the calendar quarter following that of the application.

The identification number in the initial Member State must be entered in section 9 of the declaration (Previous or current inclusion in any of the special schemes).