1.2 Declaration of modification and withdrawal

Declaration of modification

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 submitted by individuals resident in Spain to report the following changes:

Modification of the tax address and the address for notification purposes.
Modification of other identifying data and data relating 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 of income from personal work, professional, agricultural, livestock or forestry activities or other economic activities, prizes, certain income imputations or certain capital gains, as well as those from the leasing or subleasing of urban properties.

The form 036 can be submitted, in general, by any taxpayer. Resident individuals not excluded from 037 may optionally submit 036.

Form 036 must be submitted 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.

Declaration of withdrawal

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

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

The deregistration of companies or entities may only be requested when they are dissolved in accordance with the regulations that govern 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 cancelling all tax obligations, except for IS .

The documents to be provided with the discharge declaration are:

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