Who must file the census declaration?
Find out who can use forms 036 and 037
Forms 036 and 037 may be used, in general, by persons or entities that carry out economic activities or pay income subject to withholding or payment on account.
The model 036 can be used by all taxpayers , and you must use it if you cannot submit model 037 because you do not meet all the established requirements.
You may use form 037 if you are a natural person resident in Spain and you do not have the status of a large company, provided that the following circumstances occur together:
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You have been assigned a NIF .
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You do not act through a representative.
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Its tax domicile coincides with that of administrative management.
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Don't be a big company.
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You are not included in the special regimes of VAT , with the exception of the Simplified Regime, Special Regime for Agriculture, Livestock and Fishing, Special Regime of Equivalence Surcharge or Special Regime of the Cash Criteria.
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You are not registered in the Register of Intra-Community Operators or in the Monthly Refund Register.
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Do not make any of the non-taxable purchases provided for in article 14 of the LIVA .
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Do not make distance sales.
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Do not be subject to Special Taxes or Insurance Premium Tax.
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Do not satisfy capital gains.
If you are a business owner, professional and withholding agent with tax domicile in the Basque Country or Navarre you must submit forms 036 or 037 to the State Administration when you must submit self-assessments or declarations to them or when you are a taxpayer of IAE and you carry out economic activities in common territory.