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

1.2.2 Where

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

  • Online with electronic certificate (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 individuals not required to use the electronic certificate.

  • 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.

  • Printed presentation . The form can be accessed on the electronic headquarters of the Tax Agency without a user certificate to complete, validate and obtain the draft in PDF format for printing and subsequent presentation at the Administration or Delegation of the Tax Agency of the tax domicile of the owner or representative by delivering the form together with the complementary documentation to our offices.

    Link to filing returns. Forms 036 and 037

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