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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:

Stop providing services and/or deliveries of goods under the special regime.

You must check this box to communicate the cessation of operations included in the special regime.

Change of Member State Identification.

You must check this box when you continue to meet the conditions to apply the Union Regime in an EU country, and you want to continue applying it, but want or need to change your 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 declarant's headquarters are outside the EU, but transport is established or beginning in several Member States, and without having changed the structure of the company so that it can continue to be registered in Spain under the Union regime, he voluntarily decides register in another Member State where transport is also established or commences.

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

    The new Member State of identification chosen and the VAT number assigned by it must be indicated.

  • Due to the cessation of the permanent establishment in Spain or due to the ceasing to initiate the dispatch or transport of goods in Spain, from the following date: This section must be selected in either of the following two cases:
  1. When the declarant is no longer established in the Spanish territory of application of the Tax but continues to be established in another State of the Community.
  2. When the declarant, not established in the Community, ceases to initiate the dispatch or transport of goods in Spain but there is another Member State from which the dispatch or transport of goods is initiated.

    In both cases (a) and b)), 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 should only be completed to request deregistration from the scheme 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.

Failing to comply with the conditions of the Regime due to cessation or transfer outside Spain of the headquarters, permanent establishment or place of commencement of transport.

This section should only be selected for:

  1. Request deregistration from the Union regime because your activity under it consists solely of providing services and you are no longer established in the Community, whether you register under the foreign regime (in Spain or in another Member State) or decide not to register under the foreign regime. If you wish to register under the Union's external regime for the declaration of supplies of services, you must submit the application for registration in the Member State of identification of your choice.
  2. Request deregistration from the Union Regime due to a change in structure (transfer of headquarters, permanent establishment or place of commencement of transport) that prevents continuing to apply the same in Spain. The taxable person meets the requirements to register under the Union Regime in another Member State but voluntarily decides not to do so.

Volunteer.

You must check this box to communicate your voluntary resignation from the regime, despite continuing to operate and complying with the conditions for continuing to apply it.

For the reasons:

  1. Stop providing services and/or deliveries of goods under the special regime”
  2. “Member State Identification Change – Voluntary”
  3. “Failure to comply with the conditions of the Regime due to cessation or transfer outside Spain of the headquarters, permanent establishment or place of commencement of transport.”
  4. "Volunteer"

The effective date of discharge will be the first day of the calendar quarter following the date of the discharge agreement.

For the reasons:

  1. “Change of Member State of Identification – Due to the cessation of the permanent establishment in Spain or due to the cessation of the expedition or transport of goods in Spain, from the following date”
  2. “Change 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 stated by the declarant, provided that the cancellation request has been submitted before the eleventh day of the month following the change. Otherwise, or if you do not register in the new Member State of identification, the effective date of deregistration will be the first day of the quarter following the date of the deregistration agreement.

In any of the cases of cancellation, the VAT declaration corresponding to the last quarter in which you were registered on the AEAT portal must be submitted, within the legally established deadlines.