Form 036. Census declaration

Order HAC/1526/2024, of December 11, which came into force on February 3, 2025, abolishes model 037 Simplified census declaration for registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents.

The new census assistance tools, together with the improvements made to the completion assistance programs, allow the simplification that the 037 form represented in the presentation of census declarations for registration, deregistration and modification in the census of entrepreneurs, professionals and withholding agents to be offered to taxpayers through the 036 form itself. It was first applied to 036 forms submitted from the effective date, February 3, 2025.

Discharge declaration: before starting the corresponding activities or the obligation to withhold or pay into the account arises.
Declaration of modification: 1 month from the day after the modification.
Declaration of withdrawal: 1 month from the effective cessation or cancellation of entries in the Commercial Registry. 6 months from the death of the taxpayer (to be submitted by the heirs).
Request NIF : month following the incorporation 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 of special regimes: Generally, the month of December prior to the year in which they must take effect.
Option for split payment on the part of the taxable base for the period of the first 3, 9 or 11 months of each calendar year ( article 40.3 - LIS ) : 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 2 months from the start of the tax period or within the period between the start of said tax period and the end of the period to make the first fractional payment corresponding to the aforementioned tax period when this last period is less than 2 months.
Option subject to VATand communication of subjection to VAT For taxpayers under the agricultural regime, exempt taxpayers without the right to deduction, and legal entities not acting as entrepreneurs 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 quotas settled by Customs in the declaration corresponding to the period in which the document containing the settlement 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.
Waiver of keeping registration books through the Electronic Office of the Tax Agency ( SII ) : As a general rule, 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 fiscal year, taking effect for the first settlement period that begins after it is exercised.