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

1.1.2 Where

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

  • By Internet with electronic certificate or DNIe (the complementary documentation will be presented in the electronic registry of the AEAT , in 10 business days from the presentation of the model). Also with Cl@ve in the case of natural persons not required to use the electronic certificate, or through the non-face-to-face NIF application process through a presenter, with an electronic certificate or Cl@ve.

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

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

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

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

  • Public Administrations

  • Assigned to the Central Delegation of Large Taxpayers

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

  • SA and SL

  • Taxpayers who request registration in REDEME of VAT

Entrepreneurs, professionals and withholders with tax domicile in the Basque Country or Navarra will present the forms 036 or 037 before the State Tax Administration when they must submit self-assessments, summaries or annual declarations to it or when they are taxpayers of the IAE and carry out economic activities in common territory.