10. Form 036

With effect from February 3, 2025, the Order HAC/1526/2024, of December 11, introduces the following modifications to model 036:

• The identification of the beneficial owners of legal persons and entities is introduced as a new data to be reported in the Census of Taxpayers.

• A new box has been added to request the reinstatement of a tax identification number, as well as another box to request the reinstatement of a tax identification number for entities undergoing liquidation.

• In order that, through forms 030 and 036, authorization may be granted independently to use the telephone number and/or email address provided to make notices of a purely informative nature to the State Tax Administration Agency and the economic-administrative bodies of article 228.2 and 3 of the LGT, these models are modified, expanding the authorization option to the General Directorate of Taxes and including the app of the AEAT as a means of receiving information notices, although the telephone number and/or email address provided will be unique for all three organizations.