Tax register formalities related to entrepreneurs, professionals and withholders (Forms 036/037)

Information

• How to register in the Register of Employers, Professionals and Withholders.

  Find out how to apply for registration in the Register of Employers, Professionals and Withholders when you are going to carry out economic activities.

• How to make tax register changes of my activity

  If you have filed a tax return registration, you must file a tax return modification when any of your identification details, tax address or any other data included in the tax return registration or in another tax return of subsequent modification changes.

• How to unregister from the Register of Employers, Professionals and Withholders

  If you cease to carry out your activity or cease to pay income subject to withholding or on-account payment, you must file a declaration of deregistration from the Register of Employers, Professionals and Withholders.

• How to report successors of defunct legal persons

  Find out who, how and when to report the deregistration from the Register of Employers, Professionals and Withholders of defunct entities and their successors.

• Trade income tax

  Find out who must file, causes, form and deadline for filing form 840 of the Tax on Economic Activities or if you are exempt from paying this tax.

• My record

  You can consult and modify your tax register data, tax address, tax obligations, declared economic activities, as well as other data on your tax status

Help

• Frequently asked questions related to tax register procedures for entrepreneurs and professionals
• Forms 036 and 037.Register of business persons, professionals and withholders - Register declaration for registration, modification and cancellation and simplified register declaration
• Spanish consular offices abroad