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Practical guide for completing census form 036

PAGE 2A

Identification

The identification data of the holder of the declaration will be entered in this section, differentiating the sections according to: A) natural person, B) legal person or entity or B) permanent establishment of a non-resident legal person or entity.

Individuals

This section will contain the identifying data of the holder of the census declaration, a natural person.

Residence and nationality

Box A1 “Tax resident in Spain”: You must state your status with respect to tax residence in Spain. Possible values are:

  • For meeting the requirements of art. 9.1 LIRPF
  • Spanish diplomatic corps or similar (art. 10 LIRPF and TI) (taxpayers IRPF , living abroad)
  • NO . They do not meet the requirements of art. 9.1 LIRPF
  • Foreign diplomatic corps in Spain or similar (art. 9.2 LIRPF and TI) (non-IRPF taxpayers, living in Spain)

Box A2 "Country of residence code": You will choose the country of residence from the drop-down menu with the country codes.

Box A3 “Nationality”: will report his/her nationality.

Box A3B “Tax residency effective date”: will indicate the date from which tax resident status takes effect. You will not need to fill in this box if there has not been a change in the tax residence indicator with respect to the information previously included in the census or in the case of a request for NIF or registration in the census of entrepreneurs, professionals and withholding agents.

In the case of natural persons (in which tax residence is determined by complete calendar years) when the change of habitual residence has occurred in the first half of the year, and has not remained more than 183 days in Spain, the effective date of the change of tax residence to a third country will be January 1 of that same year 01/01/YYYY. If you have remained in Spain for more than 183 days before changing your habitual residence to a third country, the effective date of the change of residence will be January 1 of the following year 01/01/YYYY+1.

Identification

The NIF must then be entered in box A4, unless requested through this census declaration, and the surnames and first name of the natural person in boxes A5, A6 and A7.

In box A90, in the case of non-residents, enter the NIF VATor, failing that, the Tax Identification Code of the State of residence.

Box A9 will be completed only if the natural person is a limited liability entrepreneur ( ERL ) and the date of registration or cancellation as a limited liability entrepreneur in the Commercial Registry.

The domain or internet address will be entered in boxes A27 and A38.

Telephone numbers and email addresses to receive notifications from the AEAT, TEA and DGT

By providing your telephone number and/or email address, you authorize their use by the AEAT and/or the economic-administrative bodies and/or the General Directorate of Taxes to send notices of a purely informative nature.

The AEAT app is included as a means of receiving information notices.

Tax domicile in Spain

The tax address of the natural person will be recorded

Box A39 “Cadastral Ref. Indicator” (next to box A30 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :

  1. Property located in Spain, except the Basque Country or Navarre.
  2. Property with cadastral reference located in the Basque Country.
  3. Property with cadastral reference located in Navarra.
  4. Property without cadastral reference (pending assignment).

It is mandatory and:

If you select "1", you MUST INCLUDE a valid cadastral reference in box A30.

If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field A30.

If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box A30.

Tax domicile in the state of residence (non-residents)

In the case of non-residents, the tax domicile will be recorded in the state of residence. It should be noted that two different tax domiciles cannot be used simultaneously. The tax domicile is unique.

Address for notification purposes (only if different from the tax address)

You may also indicate a preferred address for notification purposes in Spain, if it is different from the tax address. And in box A40 you can mark the cancellation of said address.

Administrative management address (only if different from the tax address)

The address where the administrative management of the activity is carried out will be reported, only if it is different from the tax address.

Permanent establishments 

It will indicate whether or not it operates in Spain through permanent establishments. If you operate in Spain through such establishments, you will state how many there are and the name of each one.