Models 036/037. census declaration

Discharge declaration: before starting the corresponding activities or the birth of the obligation to withhold or deposit into the account.
Modification statement: 1 month from the day following the modification.
Unsubscribe statement: 1 month from the cessation or effective cancellation of the entries in the Commercial Registry. 6 months from the death of the taxpayer (the heirs will present it).
Request NIF : month following the constitution or establishment in Spanish territory of legal persons and entities without legal personality, always before the start of the activity.
Registration in REDEME : generally, the month of November prior to the year in which it must take effect.
Options or waivers to special regimes: generally, the month of December prior to the year in which they must take effect.
Option for payment in installments on the part of the tax base for the period of the first 3, 9 or 11 months of each calendar year ( article 40.3 - LIS ) : month of February of the year in which it must take effect, only for tax periods that coincide with the calendar year. If the tax period does not coincide with the calendar year, the option may be exercised within a period of 2 months from the beginning of the tax period or within the period between the beginning of said tax period and the end of the period to carry out the tax period. first installment payment corresponding to the aforementioned tax period when this last period is less than 2 months.
Option subject to VAT and communication of subjection to VAT for taxable persons under the agricultural regime, exempt taxable persons without the right to deduction and legal entities that do not act as businessmen or professionals if their intra-community acquisitions of goods have not exceeded €10,000: at any time and 1 month from when said limit is reached, respectively.
Communication of subjection to VAT in distance sales : 1 month from when they exceed €10,000.
Option or waiver to enter the import tax payments settled by Customs in the declaration corresponding to the period in which the document recording the settlement carried out is received: generally, in the month of November.
Communication of the status of reseller of mobile phones and video game consoles, laptops and digital tablets: generally, in the month of November.
Renunciation of the maintenance of record books through the electronic headquarters of the Tax Agency ( SII ) : generally, in the month of November prior to the beginning of the calendar year in which it must take effect.

The option to SII may be exercised throughout the entire year, taking effect for the first settlement period that begins after it is exercised.