Census Modifications
Skip information indexData relating to Personal Income Tax
Yes, with the exception of those who carry out agricultural, livestock, forestry activities and professionals, who are not required to make installment payments if in the previous calendar year at least 70 percent of the income from their activity was subject to withholding or income. on account.
Yes, they must submit a census declaration, model 036 and 037, to communicate registration in the direct estimation regimes, normal or simplified modality, and objective estimation in Personal Income Tax , and in the obligation to make installment payments and their date.
No, the fractional payment will be made by each of the partners, heirs, community members or participants in proportion to their participation in the benefit of the entity.
Yes, they must submit a census declaration, form 036 and 037, to communicate the registration of the obligation to make installment payments for being members of entities under the income attribution regime and its date.
It will be an economic activity if there is at least one person employed with a full-time employment contract for it.
Yes, you must determine the performance of your activity by the direct estimation regime, normal or simplified modality, and general VAT regime, and submit census declaration, form 036 or 037, to communicate the high in obligations.
No, they will determine by the same system and the same modality the net return of all the activities they carry out, except in the case of starting a new one during the year, when another is already being carried out.
Provided that all its partners, heirs, community members or participants are natural persons taxpayers for this Tax, and the entity meets the requirements defined by regulation.
Yes, it must be done by submitting the census declaration, model 036 or 037, to communicate the resignation during the month of December prior to the beginning of the calendar year in which it must take effect. In case of start of activity, the resignation will be made using the census declaration of start.
The waiver will be effective for a minimum period of three years, after said period it will be understood to be tacitly extended for each of the following years in which the modality could be applicable, except that in the month of December prior to the year in which revocation is to take effect, by submitting the census declaration, form 036 or 037, to communicate the revocation of the resignation.
The waiver will mean that the taxpayer will determine during the following three years the net return of all its economic activities by the normal modality (box 608) of the direct estimation method.
It must be done by all partners, heirs, community members or participants, by submitting the census declaration, model 036.
The entity itself by submitting the census declaration, form 036, and it will not be necessary for it to be signed by all of them, it being sufficient for the declaration to be signed by any of them.
It will be cause for exclusion if in the immediately preceding year the limit of 600,000 euros per year in the amount of turnover was exceeded, it will be communicated by submitting the census declaration, form 036, indicating as the cause of presentation the exclusion and its date.
The exclusion will produce effects from the beginning of the year immediately following the year in which said circumstance occurs.
The exclusion will mean that the taxpayer will determine during the following three years the net return of all his economic activities by the normal modality of this method, it will be communicated by submitting the census declaration, model 036 or 037, indicating the cause of exclusion of this method. and its date.
Yes, presenting census declaration, form 036 or 037.
You must resign in the month of December prior to the calendar year in which it must take effect, or, in the case of the start of the activity, before the start, submitting a census declaration, form 036 or 037.
No, you may make a tacit resignation if the installment payment for the first quarter of the calendar year is submitted on time using form 130, provided for the direct estimation method of Personal Income Tax . If the activity begins, it will be tacitly renounced by presenting form 130 of the first quarter of carrying out the activity.
It will be effective for a minimum of 3 years. After this period, it will be understood to be tacitly extended for each of the following years in which it is applicable, unless it is revoked in the month of December prior to the year in which it should take effect.
It will determine the net performance of all its activities by the normal method of direct estimation.
It supposes the inclusion in the simplified modality of the direct estimation method of Personal Income Tax if the requirements established for this modality are met, unless it is waived.
The resignation will be formulated by all partners, heirs, community members or participants, presenting the census declaration, form 036, during the month of December prior to the beginning of the calendar year in which it must take effect. In case of start of activity, the resignation will be made at the time of submitting the census declaration of start of activity.
When it exceeds the volume of full income or purchases of goods and services established by law and regulations, when the activity is carried out outside the scope of spatial application of Personal Income Tax or when it exceeds the limits established in the Ministerial Order for the development of this regime.
The exclusion will mean inclusion in the simplified modality of the direct estimation method for the following 3 years, unless it is renounced, and will be communicated by submitting the census declaration, model 036 or 037, indicating the exclusion as the reason for presentation. of this method and its date.