Which tax return forms do I have to file?
In this section, we inform you which tax return forms you have to file.
Taxable and non-exempt taxpayers are formally obliged to notify the AEAT of the registrations, cancellations and changes they make. To do this, taxpayers must present 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.
Non-exempt taxpayers , that is, entities with a net turnover exceeding €1,000,000, must present:
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Model 840 “Communication of registration, variation or cancellation”.
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Form 848 “Communication of the net amount of the turnover”. Provided it has not been previously reported through other tax returns, e.g. IS.
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Form 036 “Census declaration”.
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. To do so, they must present form 036.
The Temporary Unions of Companies (UTEs) that are subject and not exempt submit the form 840.
The UTEs that are subject and exempt present the model 036.
Taxpayers who have quota “0 ” not must 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.
The form 848 is presented to communicate the net amount of the turnover when said amount is greater than €1,000,000, as long as you have not communicated it through other statements such as that of the Corporate Tax, that of the IRNR or the information of entities under the income attribution regime, model 184.