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Practical guide for completing census form 036

PAGE 2C

Permanent establishments of a non-resident legal person or entity.

In addition to the identifying data of the permanent establishment, NIF (unless the reason for submission is the application for a NIF), company name or name, tax identification code of the State of residence/NIF- VAT, logo, tax address as well as the cadastral reference number of the property in which it is located and address for notification purposes, you must indicate the type of permanent establishment and whether it is a branch.

In particular, in box C4 you will indicate the type of permanent establishment :

  • Headquarters
  • Branch
  • Office
  • Factory
  • Workshop
  • Warehouse, store or other establishment
  • Mine, oil or gas well, quarry
  • Agricultural, forestry or livestock exploitation or any other place of exploitation or extraction of natural resources
  • Construction, installation or assembly works that exceed six months
  • Other

In box C5, you will specify whether the permanent establishment is a branch or not.

The domain or internet address will be entered in boxes C28 and C29. 

Non-resident person or entity on which the company depends

In the subsection “Non-resident person or entity on which it depends” you will report the NIF (box C6) if you have it, the company name (box C7) of the State of residence (box C8) and the tax identification code of the State of residence/NIF- VAT (box C9)

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 address

In the subsection “Tax address” you will indicate said address.

Box C39 “Cadastral Ref. Indicator” (next to box C30 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 C30.

If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field C30.

If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box C30.

Address for notifications

In the subsection “Address for notifications (if different from the tax address, complete section 1 or 2 as appropriate)” you can provide an address for notifications in Spain. Likewise, you can check box C40 “Unsubscribe” to unsubscribe from a notification address reported in a previous census declaration.