Form 036

With effect from July 1, 2021 , the necessary modifications are introduced in model 036 to adapt it to the modifications introduced by the article ten of Royal Decree-Law 7/2021, of April 27, incorporating into model 036 both the exercise of the option for not subjecting the deliveries of goods to which it refers to the Value Added Tax article 68.Four and the provision of services referred to in article 70.One.8.º of Law 37/1992, of December 28, on Value Added Tax, such as the communication of the subjection of the deliveries of goods referred to in article 68.Three.a) and Five of the Law of said tax and the provision of services referred to in article 70.One.4.º.a) of the same Law .