1.2 Modification and deregistration declaration

Modification statement

The modification declaration must be submitted using form 036 or 037 when any of the identifying data or any other data that has been recorded in the registration declaration or in any other modification declaration changes.

The form 037 can be presented by natural persons residing in Spain to communicate the following modifications:

Modification of the tax address and the address for notification purposes.
Modification of other identifying data and data related to economic and local activities.
Modification of data related to Personal Income Tax and VAT (if they are taxed in the General Regime or in any of the Special Regimes of the Equivalence Surcharge, Simplified, Agriculture , Livestock and Fishing or Cash Criteria).
Modification of data relating to withholdings and payments on account on income from personal work, from professional, agricultural, livestock or forestry activities or other economic activities, prizes, certain income allocations or certain capital gains, as well as those from leasing or subletting of urban real estate.

The form 036 can be presented, in general, by any taxpayer. Resident natural persons not excluded from 037 can optionally file 036.

Form 036 must be presented in the following cases:

Modification of the registered office or administrative management.
Modification of representative.
Modification of special records.
Modification of data related to Non-Resident Income Tax (IRNR), IS , VAT and other taxes.
Waiver or exclusion from certain tax regimes.

Dismissal declaration

The census declaration of withdrawal must be submitted when the activity ceases to be carried out, by submitting form 036, ( or optionally form 037 if the taxpayer is a natural person. resident in Spain) and that do not have the status of a large company.

In the event that the taxpayer was a deceased natural person, his or her heirs will be required to submit the census declaration of deregistration by submitting form 036.

The deregistration of companies or entities can only be requested when they are dissolved in accordance with the regulations that regulate them (in commercial companies: effective cancellation of entries in the Commercial Registry). As long as these requirements are not met, a modification declaration may be submitted, canceling all tax obligations, except for IS .

The documents to be provided along with the withdrawal declaration are:

Due to the death of a natural person: death certificate.
In the rest of the cases: public deed or document that certifies the extinction and certification of the definitive cancellation of the corresponding entries in the Commercial Registry (dissolution, absorption, merger and other causes of extinction).