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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

1.5 Form 035

With effect from July 1, 2021 form 034 of “Declaration of initiation, modification or cessation of operations included in the special regimes applicable to telecommunications, radio broadcasting or television services and those provided electronically in the Value Added Tax.

The form 035 for the declaration of initiation, modification or cessation of operations included in the special single window regimes ( OSS and IOSS ) began to be presented on June 19, taking effect from July 1, 2021.

This form must be submitted online with an electronic certificate or, where applicable, with Cl@ve.

The initiation declaration is presented before the start of activities and will take effect from:

  1. the first day of the calendar quarter following the presentation of the indicated declaration, in the case of the external regime of the Union and the regime of the Union; or

  2. the day on which the individual identification number for the purposes of the Tax for the import regime has been assigned to the businessman or professional, or to the intermediary acting on his or her behalf.

However, in the external regime of the Union or the Union regime, the registration will take effect from the date of the first delivery or provision of services, as long as the entrepreneur or professional submits the declaration of initiation before the tenth day. of the month following the start date of the same and is recorded in the “Communication of previous operations” section of said start declaration.

The modification declaration is submitted until the tenth day of the month following the modification.

The declaration of withdrawal is submitted at least fifteen days before the end of the month or quarter preceding the one in which it is intended to stop using the regime or, before the tenth day of the month following that in which the change of headquarters or permanent establishment has occurred or, from the date on which said businessman or professional stops dispatching or transporting goods from that Member State (for the Union regime and/or import).

You can find more information in “Census Informant” .