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When should I register in the Census of entrepreneurs, professionals and withholding agents?

Find out the reasons for submitting forms 036 and 037 to register in the Census of entrepreneurs, professionals and withholding agents when you are going to carry out economic activities

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What options and renunciations can I make?

With the registration declaration you can opt:

  1. Due to the special VAT regime for used goods , art objects, antiques and collectibles.

  2. To the application of the special pro rata rule of the VAT .

  3. For the keeping of the VAT registration books through the electronic headquarters of the AEAT ( IBS ).

  4. To the non-subjection to VAT of the deliveries of goods (regime of distance sales ) and of the services provided by electronic means, telecommunications and radio and television broadcasting.

  5. To deferral of the payment of VAT installments in import operations settled by Customs.

  6. To calculate the fractional payments of the IS on the part of the taxable base of the unfinished fiscal year.

  7. To the application of the general regime provided for in the IRNR for permanent establishments with limited duration activity. 

  8. To the special tax regime of non-profit entities . 

Likewise, with the registration declaration you can renounce the objective estimation method and the simplified modality of direct estimation of personal income tax or the special simplified and regimes REAGP ##3##in VAT .