Chapter 7. IRPF, IS, IRNR

In form 036, page 6, section 7, “Personal Income Tax, Corporate Tax and Non-Resident Income Tax”, the taxpayer must complete only the subsection that corresponds to him/her:

1. Personal Income Tax: taxpayers of said tax
2. Corporation tax: the taxpayers of said tax, or
3. Non-Resident Income Tax corresponding to permanent establishments or entities in attribution of income established abroad with presence in Spanish territory: the taxpayers of said tax.

The following must be completed:

• in the initial declaration of registration, whenever the activity is going to be started
• in modification declarations, when the circumstances declared in the registration declaration change or new census circumstances arise, in relation to the taxes included in it.

1. Personal Income Tax [Form 036]
2. Corporate Tax [Form 036]
3. Non-Resident Income Tax [Form 036]