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Forms 036 and 037.Register of business persons, professionals and withholders - Register declaration for registration, modification and cancellation and simplified register declaration.

General data

Designation

Forms 036 and 037.Register of business persons, professionals and withholders - Register declaration for registration, modification and cancellation and simplified register declaration.

Type of procedure

Taxation

Subject

Taxes

Object

Those who are to form part of the Census of business people, professionals and withholders must present a declaration of registration in the same, using form 036 or 037.The same shall apply in cases of variation and deregistration.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

Post Offices.

AEAT offices.

Spanish Consular Offices abroad for non-resident NIF applications.

Other places referred to in Article 16 of the Law.39/2015.

Documentation

Form 036 - Form 037

Phases of the procedure/service

Home:forms 036 and 037 may be filed on paper or electronically via the Internet.1.The online submission may be made:a) By means of a recognised electronic certificate issued in accordance with the conditions established in Law 59/2003, of 19 December, on electronic signature that is admissible by the State Tax Administration Agency in accordance with the regulations in force at any given time.b) In the case of taxpayers who are individuals, except in the cases indicated in the following section, electronic filing may also be carried out using Cl@ve PIN or a signature system with an access code in a prior registration as a user.The online electronic filing of form 036 will be compulsory for the returns of those taxpayers who are either Public Administrations, or are attached to the Central Delegation for Large Taxpayers or to any of the Large Business Management Units of the State Tax Administration Agency, or are in the form of a public limited company or limited liability company, as well as in the event that form 036 is used to request registration in the monthly return register.This obligation shall not apply when form 036 is used to request the assignment of the provisional or definitive tax identification number.2.Forms 036 and 037 shall be filed on paper at the Administration or, failing that, the AEAT Delegation corresponding to the tax address of the taxpayer at the time of filing the return.Persons or entities not resident in Spain or not established in the territory of application of Value Added Tax shall file form 036 at the AEAT Administration or Delegation corresponding to the tax domicile of their representative or, if they have not appointed one, to that of the place where they operate.Form 036 may be filed by handing it in directly at the offices indicated or by sending it by registered post to them.

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Order EHA/1274/2007 of 26 April 2007,

    which approves forms 036 Census declaration for registration, modification and deregistration in the Census of businesspersons, professionals and withholders and 037 Simplified census declaration for registration, modification and deregistration in the Census of businesspersons, professionals and withholders.(BOE 10-May-2007)

  • Order HAP/2215/2013 of 26 November,

    which amends, among others, Order EHA/1274/2007, of 26 April, which approves forms 036 Census declaration of registration, modification and deregistration in the Census of businesspersons, professionals and withholders and 037 Simplified census declaration of registration, modification and deregistration in the Census of businesspersons, professionals and withholders.(BOE 29 - November - 2013)

  • Order HAP/2484/2014, of 29 December,

    which modifies Order EHA/1274/2007, of 26 April, which approves forms 036 Census declaration of registration, modification and deregistration in the Census of business people, professionals and withholders and 037 Simplified census declaration of registration, modification and deregistration in the Census of business people, professionals and withholders.(BOE 31 - December - 2014)

  • Order HFP/1307/2017 of 29 December,

    which modifies Order EHA/1274/2007, of 26 April, which approves forms 036 census declaration for registration, modification and deregistration in the census of entrepreneurs, professionals and withholders and 037 simplified census declaration for registration, modification and deregistration in the census of entrepreneurs, professionals and withholders, Order EHA/3434/2007, of 23 November, which approves forms 322 for monthly self-assessment, individual form, and 353 for monthly self-assessment, aggregate form, and Order EHA/3786/2008, of 29 December, which approves form 303 value added tax, self-assessment (BOE 30-December-2017).

  • Order HAC/1416/2018 of 28 December,

    amending Order HAC/3625/2003, of 23 December, approving form 309 for the non-periodic declaration-settlement of Value Added Tax;Order EHA/1274/2007, of 26 April, which approves forms 036 of Census return for registration, modification and deregistration in the census of businesspersons, professionals and withholders and 037 of simplified census return for registration, modification and deregistration in the census of businesspersons, professionals and withholders;Order EHA/3695/2007, of 13 December, which approves form 030 of Census Declaration of registration in the Census of taxpayers, change of address and/or variation of personal data, which may be used by individuals and Order HAP/1751/2014, of 29 September, which approves form 034 of Declaration of commencement, modification or cessation of operations included in the special regimes applicable to telecommunications, radio or television broadcasting services and those provided electronically in Value Added Tax and regulates different aspects related to the same.

  • Order HAC/609/2021 of 16 June,

    which modifies Order EHA/1274/2007, of 26 April, which approves forms 036 of Census declaration of registration, modification and deregistration in the Census of business people, professionals and withholders and 037 of simplified census declaration of registration, modification and deregistration in the Census of business people, professionals and withholders and Order EHA/3695/2007, of 13 December, which approves form 030 of census declaration of registration in the Census of taxpayers, change of address and/or variation of personal data, which may be used by individuals, and determines the place and form of presentation of the same (BOE 18-June-2021).