Frequently asked questions Model 036

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

Any taxpayer can use Form 036.

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.