The official text for this page is the Spanish version. You will not be able to see the whole text in your language until its automatic translation is fully validated. In any case, should you have any doubts concerning the precision of the information translated in this site, please check the official Spanish version.

Skip to main content
Practical Handbook VAT 2022

Inclusion in special systems

In order to benefit from these regimes, operators must submit form 035 to declare the start of operations under each of them.This form should also be used by operators to communicate any change in their status or termination.