4.1.5. Previous questions

The “ tabPrevious questions" aims to dynamically adapt the Form 036 help service to the taxpayer's particular situation, thus facilitating its completion.

Through WEB Censuses, the taxpayer does not need to manually declare the taxes or special regimes to which he is subject. The application itself automatically completes these forms based on a series of simple questions posed to the user. With this information, the applicable regimes are determined. Rent and VAT, as well as tax registration Specials and in certain mandatory registers, such as Extractor registration.

The user will be presented with a set of basic questions related to tax obligations (VAT, PIT, and other census aspects), which you must answer based on the activities you have registered.

The system uses these questions to:

• Determine whether the activity this subject either exempt to VAT, automatically displaying the corresponding information notices in each case.

• Allow (or not) the renunciation of certain voluntary regimes, such as:

  • The simplified regime of VAT.

  • The objective estimation method or direct estimation for the PIT.

• Detect the existence of accessory services or activities to the main activity.

This is especially relevant when the declared activities may involve the application of different tax regimes. For example, a general medicine professional – whose activity is subject to and exempt from VAT - which also rents out industrial premises, an activity subject to and not exempt from VAT.

Practical example:

• Activity 1: General medicine doctors (exempt from VAT) - Group/Heading 831, Section 2 of the Economic Activities Tax Rates.

• Activity 2: Industrial premises for rent (not exempt from VAT) –Group/Heading 861.2, Section 1 of the Economic Activities Tax Rates.

In this case, the system will detect both activities and propose the corresponding tax regimes, as well as any applicable warnings based on the combination of activities.

Importance of correctly answering the “Previous Questions”

Accurately answering the "Preliminary Questions" is a key step in completing Form 036, since:

• Activate only the relevant sections of Census WEB, adapting it to your tax situation.

• Avoid displaying unnecessary or inapplicable fields, reducing errors and simplifying the process.

• Facilitates the correct fulfillment of tax obligations, in accordance with current regulations.

Once all the questions have been answered and the button has been pressed "Accept”, the application:

• Determines which tax regimes will be applicable.

• Reconfigure automatically the structure of the service.

• Enables new tabs based on detected obligations, such as:

  • "Applicable regimes"

  • "Other data of VAT"

  • "Withholdings and payments on account"

  • "Other taxes"

  • "Intra-community trade"

Practical advice: Please review your answers carefully before “Accept”. If you modify the activities after this step, it will be necessary answer the previous questions again and the applicable regimes will be recalculated.

Can go back at any time by clicking on the navigation tabs, since you have not yet filed any returns. However, this may involve having to answer the same questions again or additional ones.

You can also restart the completion of the WEB Census by pressing the “Go out”.

In some cases, the declared activity may generate other formal obligations additional to the presentation of form 036.

In these cases, the system may display a warning message, such as the following example:

In these situations, the service will automatically display the tab “Applicable regimes”, so that it can continue with the processing in accordance with the established regimes.