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Index of Practical guide for completing census form 036

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Filing
Chapter 1. General issues
Chapter 2. Identification
1. Form 036
Chapter 3. Representatives
Chapter 4. Economic and local activities
Chapter 5. Large companies and public administrations
1. Big company
2. Public administration
Chapter 6. Value Added Tax
Chapter 7. IRPF, IS, IRNR
Chapter 8. Special Tax Regime
Chapter 9. Withholdings and payment on account
Chapter 10. Other taxes
Chapter 11. Special Regimes for Intra-Community Trade
1. Intra-Community distance sales of goods and telecommunications, radio broadcasting, television and electronic services
  1. Intra-Community distance sales provided to individuals from other Member States (Article 68. Three a), 68. Five and 70. One.4º a) LIVA
  2. Intra-Community distance sales provided to individuals in other Member States (Article 68. Three b), 68. Four and 70. One.8th LIVA
2. Special intra-Community trade regimes. Article 14. VAT Law
  1. Threshold 10,000 exceeded € in intra-community acquisitions of goods
  2. Option to be subject to VAT on intra-community acquisitions of goods
Chapter 12. List of partners, members or participants
1. Entities resident or incorporated in Spain
  1. Legal persons or entities subject to corporate tax
  2. EARs established in Spain with economic activity
    Resignations and revocations
2. EAR with presence in Spanish territory
Chapter 13. List of successors
1. Successor of natural persons, legal entities and entities without legal personality
  1. List of successors of natural persons, legal entities and entities without legal personality
Chapter 14. List of beneficial owners
Annexes

Practical guide for completing census form 036

This publication is for informational purposes only.

Filing
Chapter 1. General issues
Chapter 2. Identification
Chapter 3. Representatives
Chapter 4. Economic and local activities
Chapter 5. Large companies and public administrations
Chapter 6. Value Added Tax
Chapter 7. IRPF, IS, IRNR
Chapter 8. Special Tax Regime
Chapter 9. Withholdings and payment on account
Chapter 10. Other taxes
Chapter 11. Special Regimes for Intra-Community Trade
Chapter 12. List of partners, members or participants
Chapter 13. List of successors
Chapter 14. List of beneficial owners
Annexes

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Updated webpage: 31/January/2025