Census Modifications
Skip information indexData relating to economic and local activities
Yes, the modification of data relating to activities and premises will be completed in the census declaration, form 036 or 037.
Yes, when you present the registration census declaration, form 036.
Only the data of the new activity will be recorded and the data of the one that was already being carried out will not be completed, unless there is some change in it, in which case the variation box and the data that have changed will be checked.
Yes, a census declaration modifying data related to economic and local activities must be submitted, and it will include the reference number of the registration of the declaration. If the registration had been declared through the IAE model, this reference number is that of IAE , or in another case, the number that I would have assigned the census model recording application.
Yes, you must submit a census declaration, form 036 or 037, and mark “registered” in the new location and “deregistered” in the previous one. It will not be appropriate to mark “variation”.
No, the presentation of the census declarations of registration, modification or deregistration (forms 036 or 037) replaces the presentation of form 840 of IAE .
- To those who begin the exercise of their activity in Spanish territory, during the first two tax periods of this tax in which it is carried out.
- To natural persons.
- A Taxpayers of Corporate Tax, civil companies and entities with the attribution of income, which have a net turnover of less than 1,000,000 euros.
Taxpayers who carry out activities whose resulting quota is zero will not be required to present a registration declaration, either because this results from the application of the rates, or because it has been so declared by the State Administration, with the exception of groups and unions. temporary companies classified in group 508 of section 1to of the rates.