SAP Message 5E035 - Incorrect country key (&) or inconsistent with country of residence &

Diagnosis
You have entered a country key that is inconsistent with the employee'sresidence data.

Procedure
Check the employee residence in the 'Addresses' infotype (0006) subtype'1'. If the address is in Spain, the country key in the 'Tax data'infotype (0062) can be none other than 'Spain' (011).
If, on the other hand, the employee lives abroad, his/her country keyin infotype 0062 cannot be 'Spain,' given that this is applicable toSpanish residents only.