Which tax return forms do I have to file?
Taxable and non-exempt taxpayers are formally obliged to notify the AEAT of the registrations, cancellations and changes they make.For this purpose, taxpayers must file form 840.
This form must contain the identification details of the taxable person, the domicile of the activity, the tax address, the name of the activity classified in its group or heading, the quota, the application of the notes, etc.
Registration is open to the public between 1 and 15 April inclusive.
Taxable persons not exempt, i.e. entities with net revenues of more than €1,000,000, must file:
Form 840 "Notification of registration, variation or cancellation".
Form 848 “Declaration to report net revenues”. Provided it has not been previously reported through other tax returns, e.g. IS.
Form 036 “Census tax return”
Taxable and exempt taxpayers (individuals, entities with a net revenue of less than 1,000,000 euros) are obliged to notify the AEAT of registrations, cancellations and variations.In order to do so, the taxpayer must submit form 036.
Temporary joint ventures (UTEs) that are taxable and not exempt present form 840.
UTEs that are both taxable and exempt file form 036.
Taxpayers who have quota "0” do not have to present form 840.
The registration declaration must be made separately for each activity.
If you pay municipal tax and you have premises in which you do not directly carry out the activity, you must also file a declaration for each premises.
Form 848 is filed to report the net revenues when this amount exceeds €1,000,000, as long as it has not been reported through other tax returns such as corporation tax, IRNR or the information return for entities under the income attribution system, form 184.