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Forms 036 and 037 Frequently Asked Questions

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Registration in the Census of Entrepreneurs, Professionals and Withholding Agents

Prior to starting the corresponding activity, carrying out transactions or before the creation of the obligation to make withholdings or payments on account.

In general, any taxpayer can use form 036 (normal form).

Form 037 (simplified census return) may be used by individuals resident in Spain who jointly meet certain circumstances.

If you are a natural person resident in Spain and the following circumstances concur together:

  1. Be assigned a Tax Identification Number.

  2. Do not act through a representative.

  3. Tax domicile is the same as its administrative address.

  4. Don't be a big company.

  5. Is not included in the special Value Added Tax regimes, except for the simplified regime, the special regime for agriculture, livestock and fishing, the special equivalence surcharge regime or the special cash criterion regime.

  6. They are not registered in the registry of intra-community operators ( ROI ) or in the monthly refund of VAT ( REDEME ).

  7. Do not carry out any intra-community acquisitions of goods not subject to VAT , of article 14 of the VAT Law.

  8. Do not carry out distance sales.

  9. Do not be subject to Special Taxes or Insurance Premium Tax.

  10. Do not pay income from movable capital.

Yes. Census declarations may be replaced by the Single Electronic Document ( DUE ) through one of the Entrepreneur Service Points (PAE) for persons or entities for the development of their economic activity, without prejudice to the subsequent submission of the corresponding census declarations.