5.1. Census obligations

Obligation to notify the Tax Authority that it has ceased to have the status of Large Company, in form 036, within one month, counting from January 1 of the current year and, in any case, before the expiration of the deadline for the presentation of the first periodic declaration affected by the variation, or that should have been presented if said variation had not occurred.

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

Completion and electronic submission 036 New window .