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Practical guide for completing census form 036

Register of Intra-community Operators

The Registry of intra-community operators will be made up of (check box 582 of the registration request and enter the expected date for the first operation in box 584) the persons or entities that have been assigned the tax identification number regulated for the purposes of Value Added Tax in article 25 of the General Regulation of Actions and Procedures for Tax Management and Inspection and for the development of the common rules for the procedures for the application of taxes (Royal Decree 1065/2007) and that are in any of the following cases :

  1. Persons or entities that are going to carry out intra-community deliveries or acquisitions of goods subject to this tax.
  2. Persons or entities mentioned in Article 14 of the Law 37/1992, dated 28 December, on Value Added Tax, when making intra-community acquisitions of goods subject to said tax. In such case, inclusion in this register will determine the assignment to the requesting person or entity of the tax identification number regulated in article 25 of the aforementioned Regulation.

    The circumstance that the persons or entities referred to in article 14 of Law 37/1992, of December 28, on Value Added Tax, are no longer included in the Register of intra-community operators, due to the assumption that the intra-community acquisitions of goods they make are not subject to tax in accordance with the provisions of said provision, will determine the automatic revocation of the specific tax identification number regulated in article 25 of the aforementioned Regulation.

  3. Employers or professionals who are recipients of services supplied by employers or professionals not established in the territory of application of Value Added Tax with respect to which they are taxable persons.
  4. Employers or professionals providing services which, in accordance with the rules on localisation, are deemed to be supplied in the territory of another Member State where the taxable person is recipient of the same.

The request for cancellation will be made by checking box 583. The date of application will also be entered in box 584.

This register shall form part of the Register of Employers, Professionals and Withholders.

Definitions

  • Intra-Community acquisitions of goods: They constitute a taxable event for Value Added Tax. Intra-Community acquisition of goods is understood as obtaining the power of disposal over tangible movable goods issued or transported to the territory of application of the tax, destined for the purchaser, from another Member State.
  • Intra-EU supply of goods: These are deliveries of goods shipped or transported to other Member States. They are exempt from tax, but give rise to the right to deduct the Value Added Tax incurred.
  • Intra-Community transport of goods: the transport of goods whose places of departure and arrival are situated in the territories of two different Member States.
  • Starting point: the place where the transport of the goods actually begins, without taking into account the journeys made to reach the place where the goods are located.
  • Place of arrival: the place where the transportation of the goods actually ends.
  • NIF for VATpurposes: For the purposes of Value Added Tax, for persons or entities that carry out intra-community operations, the identification number will be the one defined in accordance with the provisions of the General Regulation of Actions and Procedures for Tax Management and Inspection and the development of the common rules for the procedures for the application of taxes (Royal Decree 1065/2007), to which the prefix ES will be prefixed, in accordance with the international standard code ISO-3166 alpha 2.

    This number will be assigned when the interested party requests inclusion in the Register of intra-Community operators, in the manner provided for the declaration of registration or modification of census data. The State Tax Administration Agency may refuse to assign this number in the cases included in articles 24.1 and 146.1.b) of the aforementioned Regulation. If the State Tax Administration Agency has not made a decision within a period of three months, the assignment of the requested number may be considered denied.

    The Tax Identification Number referred to in the previous paragraph will be assigned to the following persons or entities:

    1. Businessmen or professionals who make deliveries of goods or intra-Community acquisitions of goods subject to the aforementioned tax, even if the goods subject to said intra-Community acquisitions are used in carrying out business or professional activities abroad.
    2. Employers or professionals who are recipients of services supplied by employers or professionals not established in the territory of application of Value Added Tax with respect to which they are taxable persons.
    3. Businessmen or professionals who provide services that, according to the rules of localization, are understood to be carried out in the territory of another Member State when the taxable person is the recipient of the same
    4. Legal entities that do not act as entrepreneurs or professionals, when the intra-community acquisitions of goods they make are subject to Value Added Tax, in accordance with the provisions of articles 13.1 and 14 of the Law regulating the same.