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

1.5 Form 035

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radio or television broadcasting services and those provided electronically in the Value Added Tax" was repealed.

The form 035 for the declaration of commencement, modification or cessation of operations included in the special one-stop shop regimes ( OSS and IOSS ) began to be submitted on June 19, taking effect as of July 1, 2021.

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

The start declaration is submitted before the start of activities and will take effect as of:

  1. the first day of the calendar quarter following the submission of the said declaration, in the case of the Union's external regime and the Union's regime; 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 entrepreneur or professional, or to the intermediary acting on their behalf.

However, in the Union's external regime or the Union's regime, registration will take effect from the date of the first delivery or provision of services, provided that the entrepreneur or professional submits the commencement declaration before the tenth day of the month following the commencement date of the same and this is recorded in the "Communication of prior operations" section of said commencement declaration.

The modification declaration must be submitted by the tenth day of the month following the modification.

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

You can find more information at «Census Informant» .