5.1. Census obligations

Obligation to inform the Tax Administration that you have ceased to have the status of a Large Company, in form 036, within a period of one month, counting from January 1 of the current year and, in any case, before expiration of the deadline for submitting the first periodic return affected by the variation, or that would have had to be submitted if said variation had not occurred.

You can access the presentation of model 036 at the following link:

Completion and electronic presentation 036 New window .