Forms 036 and 037
Skip information indexExtraordinary presentation procedure Models 036 037
Following the declaration of the state of alarm by RD 463/2020, this service has been developed to facilitate the presentation of the pre-declaration of Form 036 or Form 037 (hereinafter, draft M036 or M037).
It may be used by those taxpayers who are not required to submit the census declaration electronically. The objective is to maintain the service to citizens, without the need for them to carry out the process in person, nor for the guarantees required by the standard to be diminished.
Thus, the presentation of any of these forms (036 or 037) without requiring appearance in the office, will be admitted in the Electronic Registry of the Agency Tax, using the procedure of the Electronic Office "Forms 036 and 037. Extraordinary form presentation procedure - non-face-to-face" that you will find in the blue "Managements" box on the right side.
To do this, the following steps must be followed:
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Obtaining Model 036/037 validated in PDF
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Scanned Additional Documentation
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Presentation of Form 036/037 in PDF and the necessary additional documentation in the Electronic Registry of the Tax Agency in the procedure " Extraordinary procedure presentation of form Models 036/037 - not in person"
STEP 1.- Obtaining Model 036/037 validated in PDF
To obtain the draft of Model 036 and Model 037, access "Model 036. Completion, validation and obtaining in PDF for printing" or "Form 037. Completion, validation and obtaining in PDF for printing" depending on the model you must present. Access to these models is found in the blue "Managements" box on the right side.
Access to form does not require identification with Cl@ve or electronic certificate.
The form is completed online and, after validation by the AEAT server, you obtain the PDF of the draft Model 036/037 to print , sign and present at AEAT .
In the form, the fields of NIF and the name and surname or corporate name of the entity and the sections of the census declaration necessary according to the cause of presentation. We will refer to the pages of Model 036 as it can be used by all types of people and circumstances:
Page 1.- Reasons for presentation, date and signature
- Causes of Presentation: One or more reasons must be marked, whether for Registration, Modification or deregistration in the census of businessmen, professionals or withholders, except for box 110 “Request by tax identification number ( NIF ) of Model 036, since it has its own non-face-to-face procedure created;
- Place, date and signature of the declaration (mandatory, by the interested party or their accredited representative)
The pages/sections of the Census Model corresponding to the causes of presentation will be filled out. Those boxes that should not be modified or do not report a variation with respect to the information previously recorded in the census should not be filled out. It is recommended to complete the section "Phone details and electronic addresses to receive notices from the AEAT ".
If you have doubts about completing it, you can consult the model instructions. You can also call +34 901 33 55 33 / +34 91 554 87 70 from Basic Tax Information .
As the notice indicates, form 036/037 in PDF is a draft and is not valid until it has been presented to the AEAT . Therefore, the effective date of presentation would be the date of its printed presentation at the AEAT office or, if this non-face-to-face procedure is used, it will be the date of its presentation in the electronic Registry at through this extraordinary procedure. It is important to remember that this draft (pre-declaration of Form 036 or 037) may be used exclusively within one month of its validation. If this period has elapsed without it having been submitted, it will be deleted.
With this new procedure, once the draft of Model 036/037 has been generated (which incorporates the receipt number, reference number, date and time) with the census model sheets in which some data has been recorded, it will be processed. manual or electronic signature by the accredited representative of the entity, and must be filed in PDF format for presentation in the Telematic Registry following the guidelines indicated in STEP 3.
STEP 2.- Scanned Additional Documentation
Before taking STEP 3, you must consult, obtain and, where appropriate, scan, for filing in electronic format, the additional documentation that must accompany Form 036/037. This documentation will vary depending on the reason for presentation.
You can consult the documentation that must be provided in the PDF of the "Submission of additional documentation" block located on the right margin:
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In Annex I of the "Practical guide for completing census forms 036 and 037 (December 2021)" if the assignment of the definitive NIF is requested.
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In "Presentation of form 036 with additional documentation" you will be able to see the documentation that you must provide based on other causes of presentation.
STEP 3.- Presentation of Form 036/037 in PDF and the necessary additional documentation in the Electronic Registry of the Tax Agency in the procedure "Models 036 and 037. Extraordinary form presentation procedure - non-face-to-face
Access the service "Models 036 and 037. Extraordinary form presentation procedure - non-face-to-face" . Access is found in the blue "Managements" box located on the right side.
Access to the procedure requires that the presenter, who may be any person since the presentation of Form 036 or 037 is a mere formality act, must have a NIF registered in the Census of Taxpayers and identify yourself using your NIF + a piece of information that will be:
If a DNI is entered - The validity date of the document DNI or the date of issue if it is a DNI permanent.
If a NIE is entered - The support number of the document that certifies the NIE
If you enter a NIF L or M- The date of birth recorded in the census of the AEAT
Once you have logged in, you must complete the "Subject" field with the literal: "Presentation of Model 036 or Model 037". Next, select the type of presentation, "On your own behalf" or "On behalf of third parties."
The presenter must provide, on a mandatory basis, a contact telephone number and, if applicable, on an optional basis, an email address.
In the "Documentation that is attached" section, select "200- Other documents" as the document type and click "Add files" to select the file with the documentation that you must present:
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The Draft of M036/037 validated in PDF , generated in STEP 1
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The corresponding complementary documentation filed in STEP 2 (documents that will depend on the reason for presentation, identification of the representation that signs the census model and its accreditation).
In the "Help" link you can check the list of supported formats for submitting files for this procedure, with the maximum size allowed for each file being 64 MB.
Select or drag the file. It is preferable that the file name does not have punctuation marks and is saved on your local disk, within the " AEAT " folder.
The added file will appear in the "Attached Documentation" section. When you finish attaching the files, click "Submit" at the bottom.
Next, the data to be sent is displayed. If you wish to make a modification, press "Return" and if you agree, press "Sign Send".
In the pop-up window, check the "Agree" box and press "Sign and Send" to finish the submission process.
Once this procedure has been carried out, an electronic Registration file is generated.
If you have communicated the telephone number or email in the corresponding contact information section of Form 036/037, a statement may be sent informing you of the requirements issued to be able to apply the data communicated to the census.
Please note that failure to present the necessary complementary documentation or presenting it in an incomplete or inaccurate manner may lead to the filing of your request (articles 88 and 89 Regulations for the application of taxes, approved by Royal Decree 1065/2007, of 27 of July).
Before proceeding to communicate any new census data, it is recommended that it be accessed electronically with the necessary identification ( NIF + data, certificate or Cl@ve ) to consult the information contained in the census in “MY CENSAL DATA”. Once you have consulted the identification, address or representation data that appear in your census data in the AEAT database, you may proceed to communicate new data or modify the previous ones, either in the “Consultation and Modification of My Census Data” options or by submitting Form 036/037 through the methods indicated above.