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When to make a change to the Census of entrepreneurs, professionals and withholding agents

If you have submitted the registration declaration, you must report any changes to your data included in it or in any subsequent declaration, by means of the corresponding modification declaration.

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What variation of data can I report?

You use the modify statement to communicate :

  • The change of your address .

  • The variation of tax data or situations.

  • The usual start of your activities.

  • The beginning of a new activity.

  • The subjection toIVAABBRof certain deliveries of goods.

  • The change of settlement period in theIVAABBRfor the purposes of self-assessments of withholdings and payments on account ofIRPFABBR,IRNRand from ES.

  • Any variation in the relationship of partners, heirs, members or participants of the entities under the income attribution regime .

  • Modifications and transfer of entities established for the specific purpose of transferring to third parties.

  • Changes in your status as a limited liability entrepreneur .

  • The option of issuing invoices by third parties or by the recipients of the operation, if you are covered by SII .

  • The option and revocation by subjection to IVAABBR of intra-community distance sales of goods and services by electronic means.

  • Other census-related facts and circumstances provided for.