4.1. Census obligations
Obligation to inform the Tax Administration that it has become a Large Company, by submitting form 036, within a period of one month, counting from January 1 of the current year and, in any case, before the 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.
EXAMPLE :
Taxpayer who during year X has a volume of operations greater than 6,010,121.04 euros. In year X+1 you must present a form 036 within the period between January 1 and February 20.