Census Modifications
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It requires the presentation of a census declaration model 036, compulsorily electronically, or model 039 "Communication of data related to the special regime of the group of entities in the Value Added Tax".
In the month of November of the year prior to that in which they must take effect. The inclusion in the register will be made from 1 January of the year in which it is to take effect.
Those who have not requested it in the previous period may also request registration during the period for submitting the periodic declarations-settlements, as well as businessmen or professionals who have not started making deliveries of goods or services corresponding to activities. business or professional, but have acquired goods or services with the intention, confirmed by objective elements, of using them for the development of such activities. In both cases, inclusion in the register will take effect from the day following the end of the period of payment of these declarations-settlements.
The exclusion will determine the inadmissibility of the registration request for the three years following the date of notification of the resolution agreeing on it.
In the month of November of the year prior to the one in which they must take effect and will present a census declaration of modification, form 036.
You are obliged to remain at least during the year for which registration was requested or, in the case of taxable persons who have requested registration during the period for submitting the periodic declarations-settlements or of businessmen or professionals who have not started carrying out deliveries of goods or services corresponding to business or professional activities, at least during the year in which registration is requested and the immediately following year.
No. You will be required to submit the cancellation request with a census declaration of modification, form 036, within the deadline for submitting the declaration-settlement corresponding to the month in which the non-compliance occurs, taking effect from the beginning of said month.
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