Order HAP/1751/2014, dated 29 September, which approves form 034 for "Declaration of start, modification or cessation of operations in the special schemes applicable to telecommunication, broadcast or television services and those services offered electronically in the Value Added Tax" (Official State Gazette of 30 September)

Form 034 has been approved, which, FROM 1 OCTOBER 2014, allows for the registration of businesspersons or professionals that are attached to the special regimes applicable to telecommunications, broadcasting or television services, and services provided digitally (outlined in chapter 6, sections 2 and 3 of part XII of Directive 2006/112/EC), which designate Spain as the Member State of Identification.

  • The following should submit form 034 to declare the start, modification, or cessation of operations:

    1. Businesspersons or professionals not established in the Community, who use or want to use the special regime applicable to telecommunications, broadcasting or television services, or services provided digitally, and who choose Spain as the member state of identification - Regime outside of the Union.

    2. Businesspersons or professionals established in the Community, but not in the member state of consumption, who use or want to use the special regime applicable to telecommunications, broadcasting or televisions services, or services provided digitally, and which choose or have to choose Spain as the member state of identification - Regime of the Union.

  • Form 034 must be filed electronically through the Electronic Office of the Tax Agency:

    • Scheme outside of the EU:A recognised electronic certificate is required, in accordance with the conditions established by Act 59/2003.The Tax Agency will previously provide the operator an individual identification number to be issued in the registration process, valid for the sole purpose of this process and with which you will get an Electronic Certificate.In all cases, said form may be filed using social partnership.

    • Union System:An electronic certificate recognised according to the conditions established in Law 59/2003 is required, and, if the employer or professional is an individual acting on his own behalf, he may also use an identification and authentication system with password to log on to a register as a user (PIN24H).Filing may be completed using social partnerships or by an authorised third party.

  • The special scheme will start to be applied as of the first day of the quarter following the quarter in which the start declaration was presented.

    However, if the employer or professional starts to provide services included in the special scheme before this date, the scheme will be applied starting on the day that the first services are provided, as long as the employer or professional who designates Spain as their Member State of identification, submits information on the start of services to the Tax Agency before the tenth day of the month following the beginning of services.

IMPORTANT:THE SPECIAL SCHEMES SHALL BE APPLICABLE TO SERVICES PROVIDED AFTER 1 JANUARY 2015

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