When to register in the Census of businessmen, professionals and retainers
Find out about the reasons to present form 036 and 037 for registration in the Census of businessmen, professionals and retainers when you are going to carry out economic activities
What options and waivers can I make?
With the registration declaration you can choose:
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Due to the special VAT regime for used goods , art objects, antiques and collectibles.
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To the application of the special pro rata rule of the VAT .
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For the keeping of the VAT registration books through the electronic headquarters of the AEAT ( IBS ).
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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.
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To deferral of the payment of VAT installments in import operations settled by Customs.
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To the calculation of the installment payments of the IS on the part of the tax base of the unfinished year.
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To the application of the general regime provided for in IRNR for permanent establishments with activity of limited duration.
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To the special tax regime for 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 .