What is the deadline to submit the census declaration?
Find out when you have to present form 036 and 037 for registration, modification and cancellation
When do I have to submit the modification declaration
Find out when you have to present the modification form 036 and 037
You must present the modification declaration, in general, within one month from the occurrence of the events that determined it, except in the following cases:
-
If there are specific deadlines established by the regulations of each tax (e.g. Personal Income Tax and VAT ) or depending on the circumstances of each case.
-
Change of settlement period in VAT and declarations of withholdings and payments on account of Personal Income Tax , IRNR and IS , if it is not done within the general period, until the expiration of the period for the presentation of the first periodic declaration affected by the variation brought to the attention of the Administration or that would have had to be presented if said variation had not occurred.
-
Option or waiver for the maintenance of the VAT registration books through the Electronic Headquarters of the AEAT ( IBS ): the option can be exercised throughout the entire exercise. The waiver of option must be made in the month of November preceding at the beginning of the calendar year in the one that should take effect.
-
Start of a new activity that will constitute a differentiated sector for the purposes of VAT : when the communication that the active operations corresponding to the new activity will begin after the beginning of the acquisition or import of goods or services intended for its development and the deduction regime of articles 111 to 113 is applicable LIVA : before the moment in which the new activity that will constitute a differentiated sector from those that were previously developed begins.
-
Requests related to ROI (Registry of Intra-Community Operators): before the circumstances relating to the aforementioned Registry occur.
-
Option for taxation at destination for distance sales to other States of the EU : during the month of December preceding the calendar year in which it must take effect, or before the start of operations, if it is the year in which activity begins .
-
Change of tax address : If you are a natural person, you should not be in the Census of Entrepreneurs, Professionals and Retainers, three months .
-
For the inclusion and deletion in the Registry of fiscal warehouse extractors of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons, when the circumstances provided for by regulation occur. .