Forms 036 and 037 Frequently Asked Questions

Only in the case of self-employed business people, professionals and withholders. Legal entities, provided that they have not been legally wound up, may continue to form part of the Register of Business Persons, Professionals and Withholders as inactive institutions.

No, although the data relating to their economic activities and premises must be amended, submitting a declaration for the amendment of the tax register (form 036 or 037) to cancel the activity/ies they are no longer performing, maintaining the remaining activities and the resulting tax obligations.

They must file a register form (036 or 037) indicating the reason as their removal from the Register of business persons, professionals and withholders, on account of the termination of their business and/or professional activities or because they no longer perform withholdings, specifying the effective date for their removal from the register.

This means they will ceases to be a taxable person for the purposes of all tax obligations arising from the exercise of an economic activity.

Their heirs.

Yes. They must file a request to be removed from the register, form 036, indicating the reason for their removal as their "Deregistration in the register of business persons, professionals and withholders" and the effective date of their removal.

In addition to formalising the document corresponding to the termination of the entity, it must have effectively cancelled the corresponding entries in the Companies Register.

It must file the declaration of its removal from the register within a month from the time the effective cancellation of the corresponding entries in the Companies Register have been carried out, where necessary. If there are no such entries, the tax authorities shall inform the Companies Register of the request for deregistration for it to include a marginal note on the entity's registration sheet. The Register shall therefore notify the tax authorities of any decision relating to that entity submitted for registration.

If the entity is registered in a public register, the date on which the corresponding entries are cancelled. If this registration is not compulsory, the date on which the document formalising the termination of the entity was granted.

Yes, the effective date of deregistration is important because it determines the final moment at which tax obligations arising from the performance of its economic activity are calculated.

A public deed or document accrediting the termination must be submitted, unless the dissolution is occurring due to the expiry of the term established in the articles of association, as well as, where applicable, the certification of the effective cancellation of the corresponding entries in the Companies Register or in the corresponding public register.

Yes, they must submit a declaration for deregistration, form 036, for the purposes of being removed from the Register of taxpayers.