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Large Companies Guide

4.1. Census obligations

Obligation to notify the tax authorities that it has become a Large Company, by submitting form 036, within one month, starting from 1 January of the current year and, in any case, before the expiry of the deadline for submitting the first periodic declaration affected by the change, or which should have been submitted had said change not occurred.

Image of box 128 of form 036

Image

Image from page 5, box 541 of form 036

EXAMPLE :

Taxpayer who during year X has a volume of operations greater than 6,010,121.04 euros. In year X+1 you must submit form 036 between January 1 and February 20.