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

4.11 Formal obligations

All legal persons and entities in general, public or private, whatever their form or activity, whether for-profit or not, and that must be related in some way to the Public Administration, in addition to the obligation to have a assigned NIF ##1##, they have the obligation to be registered in the index of entities .

The declaration of registration in the entity index is made in the census registration declaration ( model 036 ) and is presented at any time before the start of activities, the carrying out of operations, or the birth of the obligation to withhold or deposit on account the income that is paid, paid or owed, electronically over the Internet.