Form 036

With effect from July 1, 2021 , the necessary modifications are introduced in model 036 to adapt it to the modifications introduced by article ten of Royal Decree-Law 7/2021, of April 27, incorporating into model 036 both the exercise of the option not to be subject to Value Added Tax on the supplies of goods referred to in 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, as well as the communication of the subjection of the supplies of goods referred to in article 68.Three.a) and Five of the Law on said tax and the provision of services referred to in article 70.One.4.º.a) of the same Law.