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Practical guide for completing census form 036

Box 123. Registered office or administrative management office [Form 036]

Form 036, pages 2A and 2B.

The following cases are distinguished:

  • Natural persons [page 2A] : When the administrative management address is different from the tax address and its address is modified, individuals will check this box.
  • Legal entities [page 2B] : These will check the box when the registered office is modified (modification that must be registered in the Commercial Registry in the case of commercial entities) and the registered office does not coincide with the tax address, which is the one from which the effective management or direction of the entity is carried out.