Who must file the census declaration?

Form 036 may be used, in general, by persons or entities that carry out economic activities or pay income subject to withholding or payment on account.

This model can be used, in general, by any taxpayer who must comply with the formal tax obligation of filing said declaration.

If you are a business owner, professional and withholding agent with tax domicile in the Basque Country or Navarre you must submit form 036 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.