1.2 Declaration of modification and withdrawal

Declaration of modification

The modification declaration must be submitted using form 036 when any of the identifying data or any other data that has been recorded in the registration declaration or in any other modification declaration changes.

The form 036 can be submitted, in general, by any taxpayer.

Form 036 must be submitted in the following cases:

Modification of the registered office or administrative management.
Modification of representative.
Modification of special records.
Modification of data related to Non-Resident Income Tax (IRNR), IS , VAT and other taxes.
Waiver or exclusion from certain tax regimes.

Declaration of withdrawal

The census declaration of deregistration must be submitted when the activity ceases, by submitting form 036.

In the event that the taxpayer is a deceased natural person, his or her heirs will be required to submit the census deregistration declaration by submitting form 036.

The deregistration of companies or entities may only be requested when they are dissolved in accordance with the regulations that govern them (in commercial companies: effective cancellation of entries in the Commercial Registry). As long as these requirements are not met, a modification declaration may be submitted cancelling all tax obligations, except for IS .

The documents to be provided with the discharge declaration are:

In the event of the death of a natural person: death certificate.
In the rest of the cases: public deed or document certifying the extinction and certification of the definitive cancellation of the corresponding entries in the Commercial Registry (dissolution, absorption, merger and other causes of extinction).