Form 036

Extraordinary procedure for filing Form 036

Following the declaration of the state of alarm by RD 463/2020, this service has been developed to facilitate the submission of the pre-declaration of Form 036 (hereinafter, draft M036).

It may be used by those taxpayers who are not required to submit the census declaration electronically. The objective is to maintain the service to citizens, without them having to carry out the procedure in person, nor to reduce the guarantees required by the law.

Thus, the presentation of this model (036) without requiring the appearance at the office, will be admitted in the Electronic Registry of the Tax Agency, using the procedure of the Electronic Office "Model 036. Extraordinary procedure for submitting a form - not in person" that you will find in the blue "Procedures" box on the right margin.

To do this, follow these steps:

1. Obtaining the validated Model 036 in PDF

2. Additional scanned documentation

3. Submission of Form 036 in PDF and the additional documentation required in the Electronic Registry of the Tax Agency in procedure "Form 036. Extraordinary procedure for submitting the form - not in person"

STEP 1.- Obtaining the validated Model 036 in PDF

To obtain the draft of Form 036, go to "Form 036. Completion, validation and obtaining in PDF for printing." Access to this model is found in the blue "Management" box on the right-hand side.

Access to form does not require identification with Cl@ve or electronic certificate.

The form is completed online and, after validation by the AEAT server, the PDF of the draft of Model 036 is obtained to print, sign and present at the AEAT .

First, select the type of taxpayer, whether natural or legal person.

Fill in the identification details and click "Access pre-declaration". NIF , name and surname for a natural person and NIF , company name for a legal person . Please note that a legal entity whose NIF begins with A, B, P, Q or S cannot use the pre-declaration .

You will then access the form and, depending on the NIF indicated, certain pages will be enabled in the declaration. Complete the sections of the census declaration required according to the reason for filing. We will refer to the pages of Model 036 as it can be used by all types of people and circumstances:

Page 1.- Reasons for submission, place, date and signature.

• Causes of Presentation: one or more reasons must be marked, whether for Registration, Modification or Deregistration in the census of entrepreneurs, professionals or withholding agents, except for box 110 “Application by tax identification number ( NIF ) of Form 036, since it has its own non-face-to-face procedure created;
• Place, Date and signature of the declaration (mandatory, by the interested party or his accredited representative)

The pages/sections of the census form corresponding to the reasons for submission must be completed. Boxes that do not need to be modified or do not report a change in the information previously included in the census should not be filled in. It is recommended to complete the section "Telephone information and email addresses to receive notifications from AEAT ".

For questions about filling out the form you can use the help manual by clicking the button " Manual 036 " or the icon that is enabled at the bottom " ADI , Do you need help? .

As indicated in the notice, model 036 in PDF is a draft and is not valid until it has been submitted to the AEAT . Therefore, the effective date of submission would be the date of its printed submission at the AEAT office or, if this non-face-to-face procedure is used, it will be the date of its submission to the electronic Registry through this extraordinary procedure. It is important to remember that this draft (pre-declaration of Form 036) may only be used within one month of its validation. After this period has elapsed without it being submitted, it will be deleted.

With this new procedure, once the draft of Form 036 has been generated (which includes the receipt number, reference number, date and time) with the census form sheets in which any data has been recorded, it will be signed manually or electronically by the accredited representative of the entity, and must be filed in PDF format for submission to the electronic Registry following the guidelines indicated in STEP 3.

STEP 2.- Scanned Additional Documentation

Before taking STEP 3, you must consult, obtain and, if applicable, scan, for archiving in electronic format, the additional documentation that must accompany Form 036. This documentation will vary depending on the reason for submission.

You can consult the documentation that is necessary to provide in the PDF of the "Presentation of additional documentation" block located on the right margin:

• In Annex I of the "Practical guide for completing census form 036 (December 2021)" if is requested the assignment of the definitive NIF .

• In "Submission of Form 036 with additional documentation" you can see the documentation you must provide based on other reasons for submission.

STEP 3.- Submission of Form 036 in PDF and the necessary additional documentation in the Electronic Registry of the Tax Agency in the "Form 036" procedure. Extraordinary procedure for submitting a form - not in person"

Access the service "Model 036. Extraordinary procedure for submitting forms - not in person" . Access is found in the blue "Management" box located on the right margin.

Access to the procedure requires that the presenter, who may be any person given that the presentation of Form 036 is a mere procedural act, must have a NIF registered in the Census of Taxpayers and identify themselves using their NIF + a piece of information that will be:

If a DNI is entered - The validity date of the document DNI or the issue date if it is a permanent DNI .

If a NIE is entered - The support number of the document that certifies the NIE

If a NIF L or M is entered - The date of birth that appears in the census of the AEAT

Once you have logged in, you must fill in the "Subject" field with the following: "Presentation of Form 036".

Next, select the type of filing, "On your own behalf" or "On behalf of third parties."

The presenter must provide, as mandatory a contact telephone number and, where applicable, as optional, an email address.

Next, consult the notice, you must provide at least the completed census form in PDF and, where applicable, the supporting documentation that must accompany it and identify each file with its content.

In the "Attached documentation" section, select "200 - Other documents" as the document type and click "Add files" to select the file with the documentation you must submit:

• The Draft of the M036 validated in PDF , generated in STEP 1

• The corresponding supporting documentation filed in STEP 2 (documents that will depend on the reason for submission, identification of the representation that signs the census form and its accreditation).

In the "Help" link you can check the list of formats accepted for the presentation of files for this procedure, the maximum size allowed for each file being 64 MB.

Select or drag the file. It is preferable that the file name does not have punctuation marks and is saved on your local disk, in the folder " AEAT ".

The added file will appear in the "Attached documentation" section. When you finish attaching the files, click "Submit" at the bottom.

The data to be sent is then displayed. If you wish to make a change, click "Return" and if you agree, click "Submit".

In the pop-up window, check the "I agree" box and click "Sign and Send" to complete the submission process.

Once this procedure has been carried out, an electronic Registration file is generated.

If you have provided your telephone number or email address in the corresponding contact information section of Form 036, a communication may be sent informing you of the requirements issued in order to apply the data provided to the census.

Please note that failure to submit the necessary supporting documentation or submitting it incompletely or inaccurately may result in your application being filed (articles 88 and 89 of the Regulations for the Application of Taxes, approved by Royal Decree 1065/2007, of July 27).

Before proceeding to communicate any new census data, it is recommended that you access the electronic office with the necessary identification (certificate/ electronic DNI or Cl@ve ) to consult the information contained in the census in “MY CENSUS DATA”. Once the identification, address or representation data that appear in your census data in the AEAT database have been consulted, you can proceed to communicate new data or modify previous data, either in the “Consult and Modify My Census Data” options or by submitting Form 036 through the channels indicated above.