How and where to file the census declaration
Find out how and where to submit the census declaration, for whom its electronic submission via the Internet is mandatory, identification systems and electronic signature that you need to submit them electronically
Printed presentation
You can present form 036 and 037 at the Administration or, failing that, Delegation of the AEAT corresponding to the tax domicile of the holder of the declaration at the time of its presentation.
The paper presentation can be made by direct delivery to the indicated offices or by sending it by certified mail to them.
The persons or entities not resident in Spain or not established in the territory of application of the VAT will present form 036 to the Administration or Delegation of the AEAT corresponding to the tax domicile of their representative or, if they have not been named, to the place where they operate.