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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

1.1.2 Where

The models 036 or 037 of census declaration will be presented:

  • Online with electronic certificate or eDNI (the supplementary documentation must be submitted to the electronic registry of the AEAT , within 10 business days from the submission of the form). Also with Cl@ve in the case of natural persons not required to use the electronic certificate, or through the non-face-to-face application process for NIF through a presenter, with electronic certificate or Cl@ve.

  • By electronic registry for taxpayers who are not required to file electronically, using procedure Extraordinary procedure for filing Forms 036-037 , by obtaining the validated Form 036/037 in PDF format and the necessary additional documentation.

  • Hand delivery to the office of the AEAT of the tax domicile of the owner or representative, delivering the form (PDF downloaded after completing the form online) along with the supporting documentation. The PDF model obtained is a draft and is not valid until it has been submitted to the offices of AEAT .

  • Non-residents must submit it to the Tax Agency office of their representative, if they do not appoint a representative in the place where they operate.

It is mandatory to submit the form 036 online, except for cases in which it is used to request the assignment of the provisional or definitive NIF , for:

  • Public Administrations

  • Attached to the Central Delegation of Large Taxpayers

  • Attached to the Large Business Management Units of the Tax Agency

  • SA and SL

  • Taxpayers who request registration in REDEME of VAT

Business owners, professionals and withholding agents with tax domicile in the Basque Country or Navarre will submit forms 036 or 037 to the State Tax Authority when they must submit self-assessments, summaries or annual declarations to it or when they are subject to the IAE and carry out economic activities in common territory.