Draft Order approving the 034 form


The Spanish Tax Authorities have published the Draft Order approving the 034 form, which declares the initiation, modification or cessation of operations included in the special regimes applicable to telecommunications services, broadcasting or television and services rendered electronically (Mini One Stop Shop).

This model must be submitted electronically through the Spanish Tax Authorities web site, for taxpayers wishing to be included in the special regime provided for in Chapter 6 of Title XII of Directive 2006/112/CE the Council of 28 November 2006, which come into force on January 1, 2015, and have chosen Spain as Member State of identification.

This Order shall enter into force on October 1, 2014, the date may opt for this special Mini Single Window scheme, notwithstanding this, the application of the rules for such services shall enter into force on January 1, 2015.

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