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Practical guide for completing census form 036
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Using the simplified census declaration form 036

The simplified form 036 may be used by natural persons resident in Spain, in which the following circumstances apply:

  1. Have a Tax Identification Number assigned.
  2. Tax domicile is the same as its administrative address.
  3. Don't be big companies.
  4. They are not included in the special regimes of the Value Added Tax, with the exception of the Simplified Regime, the Special Regime for Agriculture, Livestock and Fishing, the Special Regime for Equivalence Surcharge or the Special Regime for the Cash Basis.
  5. They are not registered in the Register of Intra-Community Operators or in the Monthly Refund Register.
  6. Do not make any of the non-taxable purchases provided for in article 14 of the Value Added Tax Law.
  7. Do not make distance sales.
  8. They are not subject to Special Taxes or Insurance Premium Tax.

  9. They do not satisfy returns on movable capital.

The simplified census declaration form 036 may be used for the following reasons for filing:

  • Apply for registration in the Census of entrepreneurs, professionals and withholding agents.
  • Modification of the tax address and the address for notification purposes.
  • Modification of other identifying data.
  • Modification of data relating to economic activities and premises.
  • Modification of data relating to Value Added Tax, whether they are taxed under the General Regime or under any of the Special Regimes of Equivalence Surcharge, Simplified, Agriculture, Livestock and Fishing or Cash Criterion.
  • Modification of data relating to Personal Income Tax.
  • Modification of data relating to withholdings and payments on account of personal work income, professional, agricultural, livestock, forestry or other economic activities, prizes, certain income imputations, income from the leasing or subleasing of urban properties or certain capital gains.
  • Declaration of withdrawal from the Census of entrepreneurs, professionals and withholding agents for those who cease to carry out any type of business or professional activities or should not be part of it.