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

Find out the reasons for submitting Form 036 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. For the special regime of VAT of the used goods, art objects, antiques and collectibles.

  2. To the application of the rule of special apportionment of the VAT.

  3. For the carrying of the record books of VAT through the Electronic Headquarters of the AEAT (SII).

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

  5. To the deferral from the income from the fees of VAT 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 discharge declaration you can give up to the objective estimation method and to the simplified direct estimation method of the PIT or to the simplified and special regimes REAGP in VAT.