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Practical guide for completing census form 036

Branch (W)

(Art. 300 of Royal Decree 1784/1996, of July 19, approving the Regulations of the Commercial Registry)

It is a type of Permanent Establishment that is characterized, for the purposes of requesting the NIF , because it must be registered in the Commercial Registry.

  • Original and photocopy of the public deed of incorporation
  • Certificate of registration of the Branch in the Commercial Registry
  • Original and photocopy of the document proving the appointment of a representative residing in Spain.
  • Photocopy of the NIF of the representative, who will be the person who signs the census declaration. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF , provided that he/she authorizes the bodies of the AEAT to verify his/her identity data.