When to make a modification to the Census of businessmen, professionals and retainers
If you have submitted the registration declaration, you must communicate any variation in your data collected in it or in any other subsequent declaration, through the corresponding modification declaration.
What variation of data can I communicate?
You can use the modify statement to communicate :
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The change of your address .
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The variation of data or tax situations.
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The usual start of your activities.
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The start of a new activity.
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Subjection to VAT of certain deliveries of goods.
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The change of settlement period in VAT and for the purposes of self-assessments of withholdings and payments on account IRPF , IRNR and IS .
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Any variation in the relationship of partners, heirs, members or participants of the entities under the income attribution regime .
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The modifications and transmission of entities constituted with the specific purpose of transmitting to third parties.
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Variations in your status as limited liability entrepreneurs .
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The option of issuing invoices by third parties or by the recipients of the operation, if you are covered by SII .
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The option and revocation for subjection to VAT of intra-Community distance sales of goods and provision of services by electronic means.
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Other anticipated census facts and circumstances.