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.

5. Change country of identification

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

This section must be completed when as a consequence of a change in structure (transfer of the headquarters to Spain or cessation of permanent establishment or the place of commencement of transport in the previous Member State of identification) cannot continue to be registered in the regime in the previous Member State and must or can register in Spain in order to continue applying the same special regime . In these cases, the effective date of registration in the Union Regime in Spain will coincide with the date of cancellation in the previous Member State of identification.

Your operator number in 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 consequence of the transfer of the headquarters to Spain or the cessation of establishment in the initial State or ceasing to start transport in said State, you want to change the country of identification to Spain. The two affected Member States, the one of registration and the one of cancellation, must be informed of the change no later than the tenth day of the month following the month of the change, if it is desired that the effective date of the registration in the new State (Spain) be the same date as the cancellation date in the old one: the date of the change.

If the change is not communicated to both Member States within the deadline, you will be registered in the scheme 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 regimes).