Skip to main content

Spanish Government Logo Organization Logo

Menu

Home
Help
Manuals, videos and brochures
Practical manuals

Index of Practical guide for completing census form 036

Filter by name

No selection
Managing other options
PAGE 4
Partial exemption from article 9.4 LIS
Tax domicile in the state of residence (non-residents)
Annex 3. Instructions Model 036
Community of property (E)
PAGE 7
Annex 4. Instructions Model 036 Simplified declaration
Filing period
Waiver of the tax consolidation regime (boxes 626 and 646)
Domicile in the State of residence or incorporation (non-residents)
Provisional NIF
Legal form or type of entity
Chapter 7. IRPF, IS, IRNR
Annex 5. Basic applicable regulations
Modification of data on economic and local activities
Preliminary considerations
Title of the performance
Form 036
Box 513. Reseller art. 84 One 2nd LIVA
Waiver of the objective estimation method
Composition of NIF
Box 135. Tax regime title II Law 49-2002 [Model 036]
My obligations
Bank Asset Funds “FAB” (V)
Single Electronic Document (DUE)
Change of notification address
Place of activities
Deductions
Exclusion of the simplified direct estimation method
Causes of presentation. Obliged to file a tax return
Documentation for the modification declaration
Provincial or Local Committees for Pastures, Herbs and Rastrojeras of the Regional Government of Castilla-La Mancha (S)
Cause of representation
Festival committee created by a City Council (P)
Declaration of modification [Form 036]
Permanent establishments
Entities with shared ownership of agricultural holdings (E)
Premises indirectly affected by the activity
PAGE 10
Irrigation community (G)
Box 143. Communication, option and waiver of keeping VAT registration books in the AEAT electronic office [Model 036]
Chapter 13. List of successors
Political groups (V)
PAGE 4. Declaration of economic and local activities
Corporate Tax [Form 036]
Box 152. Effective date of discharge.
Records
Equivalence surcharge [Form 036]
Appendix 2. Model 036 census declaration
Page 2A. Identification of natural persons
Documentation
Form 117
Census declaration templates
Documentation for the declaration of discharge
Branches (box C5)
European Cooperative Societies “SCE” with registered office in Spain (F)
Economic interest groupings “IEA” (V)
Type of permanent establishment
Personal Income Tax [Form 036]
Form 115
Travel agencies [Model 036]
Option for the special tax regime
PAGE 6. Personal Income Tax
Tax address
Models to use and documentation to provide
Declaration of Discharge
Data modification
Box 146. Modification of entities in liquidation [Form 036]
Legal persons or entities subject to corporate tax
My tax situation
Labor-Based Public Limited Companies (A) and Labor-Based Limited Companies (B)
Entity in Income Attribution established in Spain (boxes 70 to 73)
Tax domicile in Spain
Submission electronically via the Internet
Identification of beneficial owner
Agriculture, livestock and fishing [Model 036]
Chapter 4. Economic and local activities
Variable Capital Investment Company “SICAV” (TO)
Intra-Community distance sales provided to individuals in other Member States (Article 68. Three b), 68. Four and 70. One.8th LIVA
Joint stock companies (A), limited liability companies (B), collective companies (C) and simple or joint stock limited partnerships (D)
Simplified [Model 036]
Entities resident or incorporated in Spain
Cooperative Societies “S. Coop.” (F)
Chapter 9. Withholdings and payment on account
Box 614
Address for notifications
Start of activity
PAGE 2A. Identification
Split payment of corporate tax, option article 40.3 LIS
Entities in the income allocation system
Exclusion from other census declarations
Chapter 14. List of beneficial owners
Representative identification
Form 124
Register of Intra-community Operators
Box 123. Registered office or administrative management office [Form 036]
Special regime of the cash basis [Model 036]
Chapter 8. Special Tax Regime
Box 124. Address for notifications [Form 036]
Federation of Associations (G)
Electoral groups (G)
Basic sports club (G)
Taxpayer pays taxes exclusively to a Foral Tax Authority
Foreign entities
Manufacturing Special Taxes
Activity outside a specific location
Chapter 3. Representatives
Status of exempt entity in the Corporate Tax
Legal persons
Neighborhood Board (P)
Withholdings and payment on account
Box 506. Start of differentiated sector, post-acquisition deliveries
Change of tax domicile
Embassies, Consulates and Economic and Commercial Offices of Spain in foreign countries (S)
Entity in Income Attribution established abroad (boxes 74 to 77)
IRNR split payments option article 40.3 LIS
Resignations and revocations
Objective estimate
Collective Investment Institution Management Companies “SGIIC” (TO)
Representation type
Box 502. Deliveries prior to or simultaneous with acquisitions
Permanent establishment modality
EAR with presence in Spanish territory
Box 151. Cause of discharge
Box 137. Other taxes and registrations [Form 036]
PAGE 1
Box 111. Registration in the census of entrepreneurs, professionals and withholding agents [Form 036]
Autonomous bodies (Q)
IRPF split payments for being a member of EAR (box 601)
Completion of the declaration of economic activities and premises
Model 036 simplified census declaration
Legal persons and entities
Associations (G)
Tax domicile in Spain
Box 504. Post-acquisition deliveries
General regime [Model 036]
Model 126
Limited Liability Entrepreneur
Community of owners under a horizontal property regime (H)
Concept of local
Professional associations (G or Q)
Non-Resident Income Tax [Form 036]
PAGE 9. List of successors
Limited Companies New Company “SLNE” (constitution by non-telematic means) (B)
Public business entity (Q)
Annexes
Information on the Tax Identification Number (NIF)
Differentiated sectors and special apportionment
Entities under the income attribution regime established abroad with a presence in Spanish territory (N)
List of successors of natural persons, legal entities and entities without legal personality
General aspects. Model for filing the declaration
Model 123
Used goods, works of art, antiques and collectibles [Model 036]
Tax on Insurance Premiums
Reason for filing
Declaration of discharge
Territorial scope
Total exemption from article 9.1 LIS
Box 613
Personal Income Tax
Special taxes on alcohol and derived beverages or on hydrocarbons
Consumer and user associations (G)
Declaration of Modification
Appendix 1. NIF application. Documentation to be submitted
Administrative management address
Model 036 census declaration
Box 139. Partners, members or participants [Model 036]
My register details
Chapter 2. Identification
Intra-Community distance sales of goods and telecommunications, radio broadcasting, television and electronic services
Filing
Declaration of withdrawal
Using the simplified census declaration form 036
Investment gold transactions [Form 036]
PAGE 3
Box 131. VAT [Form 036]
Documentation for the discharge declaration
Page 2C. Permanent establishments of a non-resident legal person or entity
Waiver of the simplified direct estimation method
Individuals
Registered office in Spain (if different from tax domicile)
Box 508. Regular start of deliveries
Activity
Telephone numbers and email addresses to receive AEAT notifications
Box 150. Drop in the census of entrepreneurs, professionals and withholding agents.
Form 111
VAT registration books through the AEAT electronic office [Model 036]
Different sectors
Place and form of submission
Place and form of submission
Value Added Tax
Registration in the census of entrepreneurs, professionals and withholding agents [Form 036]
European Public Limited Companies with registered office in Spain (A)
Completing the Form
Individuals
European economic interest groupings “EEIE” with registered office in Spain (V)
Embassies, Consulates and Commercial Offices of foreign countries in Spain (N)
High [Model 036]
Box 144. Application for NIF rehabilitation [Form 036]
Tax identification code of the State of residence - NIF- VAT (NVAT)
Legal person
Coordination with the objective estimation regime (modules) of the Personal Income Tax
Monthly periodic declaration
Pension funds (V)
Submission periods
Telephone numbers and email addresses to receive AEAT notifications
Corporation Tax Management
Local indirectly affected by the activity
Box 145. Modification of data relating to beneficial owners [Form 036]
Page 2B. Identification of legal persons or entities
PAGE 2A
Spanish sports federations (G)
Income subject to withholding or payment on account
Electoral coalitions (V)
Chapter 1. General issues
Simplified direct assessment
General aspects
PAGE 2C
Mortgage market regulation funds (V)
Chapter 6. Value Added Tax
Investment funds “FI” (V)
EARs established in Spain with economic activity
Documentation for the NIF application of legal persons and entities
Public Sector
Threshold 10,000 exceeded € in intra-community acquisitions of goods
Box 129. Monthly return registration (REDEME) [Form 036]
Place and form of submission
State agencies (Q)
Identification of the natural person designated by the legal entity as administrator
Completion
Documentation to be submitted
Box 110. Request for Tax Identification Number (NIF) [Form 036]
Partial exemption from article 9.2 LIS
Tax on the value of electricity production
Presentation in print
Normal direct assessment
Provisional deduction percentage
Form 036
Permanent establishments
Summary of documentation to be provided with the census declaration [Form 036]
Waiver of the special tax regime
Securitisation funds (V)
Box 130. Register of intra-community operators (ROI) [Form 036]
Activity in a specific location (directly affected locations)
Residence in Spain of a legal person or entity
Internet domain or address
My representatives
Information obligations
Excise Taxes
Obliged to retain or pay into account
Legal persons and entities
Entity in income attribution
Identification
PAGE 9
Foundations (G)
Special pro rata
Partial exemption from article 9.3 LIS
VAT import quota payment [Form 036]
PAGE 5
Box 142. Modification and cancellation of telephone data and email addresses to receive notifications from the AEAT, TEA and DGT [Form 036]
Box 122. Tax domicile [Form 036]
Obligation to file a corporate tax return
Permanent establishment of a non-resident entity (W)
Non-resident person or entity on which the company depends
Intra-Community distance sales provided to individuals from other Member States (Article 68. Three a), 68. Five and 70. One.4º a) LIVA
Venture capital funds “FCR” (V)
Chapter 12. List of partners, members or participants
Box 128. Large companies and public administration [Model 036]
Form 128
Box 138. Special regimes for intra-community trade [Model 036]
Identification
Box 121. Application for a new NIF accreditation card [Form 036]
Environmental Taxes
Inheritance in abeyance (E)
Obliged to file a tax return
PAGE 2B
Location of the activity
Big company
Box 500. Established in TAI or with an EP
Determining the tax base on a transaction-by-transaction basis
Trade unions (G)
Insurance and reinsurance entities
Box 501. Only carry out non-taxable or exempt operations
Obligation to declare for IRNR (boxes 634 and 637)
Other Entities registered with the CNMV (A)
Box 134. IRNR [Form 036]
Forales VAT on imports
PAGE 7. Withholdings and payment on account
Low [Model 036]
Individuals
Address for notification purposes (if different from the tax address)
Sports Corporations (A)
Box 132. Personal Income Tax [Form 036]
Branch (W)
Quarterly periodic statement
PAGE 8
Other enquiries
Required to declare economic activities in the IAE's own models
Non-profit organisations
Temporary Business Associations “UTE” (OR)
Box 126. Modification of representative data [Model 036]
Professional societies
Consortia (public legal entities with their own legal personality)
Required to declare economic activities in form 036
Agricultural Transformation Societies “SAT” (V)
Other entities, without legal personality, subject to corporate tax
Communities holding communal forests (V)
My economic activities
Box 133. IS [Model 036]
Application for Tax Identification Number (NIF) [Form 036]
PAGE 1. Causes for Filing
PAGE 5. Value Added Tax
Elementary sports club (G)
Exclusion of the objective estimation method
Listed public limited company for investment in the real estate market “SOCIMI, S.A.” (TO)
Special intra-Community trade regimes. Article 14. VAT Law
PAGE 6
Political parties (G)
Chapter 10. Other taxes
List of partners, heirs, members or participants
Modification [Model 036]
Box 740. Mandatory communication issue invoice for operational recipients or third parties
Civil societies (J)
Tax on certain digital services
Box 125. Other identifying data - domain [Model 036]
Foreign entities, branches, permanent establishments and embassies and consulates of foreign countries in Spain
Other entities
Completing the Form
Coal Special Tax
Commonwealth of Municipalities (P)
Religious entities (R)
Box 120. Final NIF [Form 036]
Incompatibilities generated by the simplified regime (modules)
Entities established for subsequent transmission
Tax resident in Spain
Address for notification purposes (if different from the tax address)
Successor of natural persons, legal entities and entities without legal personality
Tax on Electricity
Legal persons and entities without legal personality
Closing date of the next financial year
Monthly return record
Estimation method in personal income tax
Determination of the tax base in a global manner
Public administration
Filing period
Obligation to submit census declaration
Regime of companies in formation
Applicable regimes
Compensation Board (V)
The census declaration
Chapter 11. Special Regimes for Intra-Community Trade
Box 140. Inactive entities [Form 036]
IRPF split payments for own economic activities (box 600)
Option to be subject to VAT on intra-community acquisitions of goods
Activities that are carried out or not in a specific location
Chapter 5. Large companies and public administrations
Declaration of withdrawal [Form 036]
Box 136. Withholdings and payments on account [Form 036]
Box 127. Activities and premises [Model 036]
Telephone numbers and email addresses to receive AEAT notifications

Filing
Chapter 1. General issues
Chapter 2. Identification
1. Form 036
Chapter 3. Representatives
Chapter 4. Economic and local activities
Chapter 5. Large companies and public administrations
1. Big company
2. Public administration
Chapter 6. Value Added Tax
Chapter 7. IRPF, IS, IRNR
Chapter 8. Special Tax Regime
Chapter 9. Withholdings and payment on account
Chapter 10. Other taxes
Chapter 11. Special Regimes for Intra-Community Trade
1. Intra-Community distance sales of goods and telecommunications, radio broadcasting, television and electronic services
  1. Intra-Community distance sales provided to individuals from other Member States (Article 68. Three a), 68. Five and 70. One.4º a) LIVA
  2. Intra-Community distance sales provided to individuals in other Member States (Article 68. Three b), 68. Four and 70. One.8th LIVA
2. Special intra-Community trade regimes. Article 14. VAT Law
  1. Threshold 10,000 exceeded € in intra-community acquisitions of goods
  2. Option to be subject to VAT on intra-community acquisitions of goods
Chapter 12. List of partners, members or participants
1. Entities resident or incorporated in Spain
  1. Legal persons or entities subject to corporate tax
  2. EARs established in Spain with economic activity
    Resignations and revocations
2. EAR with presence in Spanish territory
Chapter 13. List of successors
1. Successor of natural persons, legal entities and entities without legal personality
  1. List of successors of natural persons, legal entities and entities without legal personality
Chapter 14. List of beneficial owners
Annexes

Practical guide for completing census form 036

This publication is for informational purposes only.

Filing
Chapter 1. General issues
Chapter 2. Identification
Chapter 3. Representatives
Chapter 4. Economic and local activities
Chapter 5. Large companies and public administrations
Chapter 6. Value Added Tax
Chapter 7. IRPF, IS, IRNR
Chapter 8. Special Tax Regime
Chapter 9. Withholdings and payment on account
Chapter 10. Other taxes
Chapter 11. Special Regimes for Intra-Community Trade
Chapter 12. List of partners, members or participants
Chapter 13. List of successors
Chapter 14. List of beneficial owners
Annexes

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 20, 2025