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Practical guide for completing census form 036

PAGE 5

Taxable person: Large companies and public administrations

It will indicate the status of Large Company or Public Administration with the latest approved annual budget exceeding €6,000,000, marking an X in the corresponding box and the date on which said status is acquired.

Value Added Tax

A) Information obligations

In this section, you must indicate in box 500 whether the declarant is established in the territory of application of the tax and in box 501 whether he/she exclusively carries out non-taxable or exempt operations that do not require the filing of a periodic self-assessment (arts. 20 and 26 Law VAT)

Also in this section, you must report in box 513 whether the declarant has the status of reseller of mobile phones and video game consoles, laptops and digital tablets in accordance with article 82.One.2) LIVA .

Likewise, in box 740, taxpayers who keep their VATregistration books through the AEAT Electronic Office must communicate that the obligation to issue an invoice is carried out by the recipients of the operations or by third parties.

B) Start of activity

The commencement of an activity is understood not only as the delivery of goods and provision of services within the scope of a business or professional activity, but also as the acquisition of goods or services with the intention, confirmed by objective elements, of using them to carry out activities of a business or professional nature.

In this section, the start of business and professional activities will be reported when the delivery of goods or provision of services is prior to or simultaneous with the acquisition of goods or services (box 502).

It will also be communicated by checking, in this case box 504, when the start occurs through the acquisition or importation of goods and services with the intention, confirmed by objective elements, of using them to carry out activities of a business or professional nature. In this case, when deliveries of goods or provision of services begin, this situation must be reported through this form by checking box 508.

If the start of an activity is carried out by a businessman or professional who has been carrying out other activities of the same nature and this new activity constitutes a differentiated sector, box 506 must be checked if the start is due to the acquisition of goods and services intended for the development of the new activity, leaving the start of the delivery of goods and provision of services specific to the activity for a later time. In this case, as in the previous paragraph, at the time when the deliveries of goods or provision of services begin, this situation must be communicated through this form by checking box 508.

C) Applicable regimes

The regime applicable to the economic activities carried out by the VAT taxpayer will be indicated, identifying them in accordance with the regulations and classification of the Tax on Economic Activities or activity code.

The applicable VAT regimes that can be reported in form 036 are:

  • General
  • Special regime for equivalence surcharge
  • Special regime for used goods, works of art, antiques and collectibles, determination of taxable base operation by operation
  • Special regime for used goods, works of art, antiques and collectibles, determination of taxable base by global profit margin
  • Special regime for travel agencies.
  • Special regime for agriculture, livestock and fishing
  • Simplified special regime
  • Special gold investment regime, carrying out operationsSpecial regime of the cash criterion

      To correctly complete this section, the declarant must indicate a single regime if all the activities carried out belong to the same VAT regime. Likewise, when you communicate the registration of a new activity included in the same VAT regime or the cancellation of one of the activities you carry out, you will not have to fill out this section.

      When reporting the registration or cancellation of an activity that is or will be included in a different regime, the corresponding VAT regime must be recorded in this section.

      D) Records

      This section must be completed to request registration/deregistration in the Monthly Refund Register and registration/deregistration in the Register of Intra-Community Operators, and in the latter case, the date must be indicated.

      Business owners or professionals who opt for the refund procedure regulated in article 30 of the Value Added Tax Regulations will be part of the Monthly Refund Register.

      The following persons or entities that have been assigned the tax identification number regulated for the purposes of Value Added Tax in article 25 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes (Royal Decree 1065/2007, of July 27) will be part of the Register of Intra-Community Operators, and are going to make intra-Community deliveries or acquisitions of goods subject to said tax.

      • Businessmen or professionals who make deliveries of goods or intra-Community acquisitions of goods subject to the aforementioned tax, even if the goods subject to said intra-Community acquisitions are used in carrying out business or professional activities abroad.
      • Employers or professionals who are recipients of services supplied by employers or professionals not established in the territory of application of Value Added Tax with respect to which they are taxable persons.
      • Businessmen or professionals who provide services that are not located in the territory of application of the Value Added Tax when the taxpayer is the recipient of the same

      Inclusion will also be mandatory for legal entities that do not act as entrepreneurs or professionals, when the intra-community acquisitions of goods they make are subject to Value Added Tax, in accordance with the provisions of articles 13.1 and 14 of Law 37/1992, of December 28, on Value Added Tax. In such case, inclusion in this register will determine the automatic assignment to the requesting person or entity of the tax identification number regulated in article 25 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes (Royal Decree 1065/2007, of July 27).

      E) Deductions

      In this section, in addition to proposing, where appropriate, the provisional deduction percentage for the purposes of article 111. two of the VAT Law, the option for the special apportionment may be exercised in cases of starting business or professional activities, distinguishing, where appropriate, by different sectors of activity and identifying each activity based on the corresponding Code of the National Classification of Economic Activities. (CNAE).

      F) Management of other options

      VAT tax on imports settled by Customs: (This section will not be completed under any circumstances by taxpayers who pay taxes exclusively to a Foral Tax Authority)

      In this subsection, the option (box 530) or waiver (box 531) with its date (box 736) must be exercised to the VAT payment deferral system provided for in article 167.Two of the VAT Law and developed in article 74.1 of the VAT Regulations.

      VAT registration books through the AEAT electronic office

      Also in this subsection, you may exercise the option (box 532) or waive (box 737) to keep VAT registration books through the AEAT Electronic Office referred to in article 68 bis of the VAT Regulations.

       G) Foral VAT on imports. (This section must be completed, where applicable, only by taxpayers who pay taxes exclusively to a Foral Tax Authority)

      Taxpayers who pay taxes exclusively to a Regional Tax Authority and intend to benefit from the deferred payment system for VAT on imports provided for in article 167.2 of the VAT Law and developed in article 74.1 of the VAT Regulations must complete box 741 or 742 to waive this, stating the date in both cases.