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Help Manual: WEB Censuses

4.1.6. Applicable regimes

This tab “Applicable regimes” automatically presents the tax obligations derived from the declared economic activities, especially in relation to:

  • Value Added Tax (VAT).

  • Personal Income Tax (PIT).

Based on the information provided in the previous tabs (Activities and Previous Questions), the system automatically determines:

  • He regime of VAT applicable (for example, simplified general regime, equivalence surcharge, etc.)

  • He regime of PIT corresponding (e.g. direct estimate, objective estimate) and the obligation to make installment payments.

Self-filled tax regimes cannot be modified. If the user does not agree with the rating assigned by the system, they must leave the Census WEB application and submit the census registration using Form 036 as a general procedure.

Even so, within this tab the user will be able to register for the obligation to make split payments on account of the PIT.

Applicable regimes

The user must carefully review the assigned regimes. This step is essential to avoid errors in future taxation and possible administrative actions to correct them.

Using the help service WEB Censuses offers advantages over the manual completion of form 036. Thanks to its interactive, guided operation, it reduces classification errors, automatically adapts applicable regimes based on the declared activity, and avoids filling out unnecessary sections, simplifying the process for the user. Furthermore, it allows for greater control and understanding of tax obligations from the outset, which contributes to more efficient and secure filing of census procedures.

Practical recommendations:

  • Carefully review the activities before moving on to the next tabs. Please note that Modifying the activities later will require you to repeat the “Previous Questions” section.

  • Read system warnings carefully, as they contain important information to correctly complete the declaration.

  • See the Help Pages available if you need to clarify or expand on any concept before filling it out.

Once the information relating to the “Applicable regimes”, the system will automatically advance – if appropriate depending on the type of activity and obligations – to the following tabs:

  • "Other data of VAT"

  • "Ret. and Eng. the account"

  • "Other taxes"

  • "Intra-community trade"

Is highly recommended to review carefully the content of each of these new tabs before validating and presenting the model. In case it is not necessary to incorporate additional information, the help service WEB Censuses allows directly validate the declaration and, if applicable, continue with your electronic submission.