Who must submit the census declaration
Find out who can use models 036 and 037
Form 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.
form 036 can be used by all taxpayers , and you must use it if you cannot present form 037 due to not meeting all the established requirements.
You can use form 037 , if you are a natural person residing in Spain and do not have the status of a large company, provided that the following circumstances apply 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 fiscal address 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 Registry of intra-community operators or in the Monthly Return Registry.
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Do not make any of the non-subject acquisitions provided for in article 14 of LIVA .
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Do not make sales remotely.
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Do not be subject to Special Taxes or Insurance Premium Tax.
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Do not satisfy returns on movable capital.
If you are a businessman, professional and retainer with tax domicile in the Basque Country or Navarra you must present forms 036 or 037 to the State Administration when you must present self-assessments or declarations before them or when you are passive subject of IAE and develop economic activities in common territory.