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Practical guide for completing census form 036

PAGE 7

Withholdings and payment on account

This section will be used to inform the tax authorities of the obligations of the withholding agents regarding the presentation of the respective income models for withholdings and payments on account (models 111, 115, 117, 123, 124, 126 and 128).

Other taxes

This section must be completed by those taxpayers who are subject to Special Taxes, Insurance Premium Tax, Environmental Taxes or Tax on Certain Digital Services, to communicate certain formal obligations in relation to these taxes.

Tax on Certain Digital Services

You must complete boxes 714 (registration) and 715 of the census declaration form 036, if you were not previously included in the Census of Business Owners, Professionals or Withholders.

If in a given quarter the threshold for subject digital services is exceeded and the corresponding census declaration is submitted, the user will remain registered for the rest of the quarters of the year.

If during the course of a financial year the threshold for subject digital services is no longer exceeded, the census declaration form 036 for modification or cancellation does not need to be submitted.

Special intra-Community trade regimes. (Distance sales, not subject to art. 14 of the Law on VATand telecommunications, broadcasting, TV and electronic services)

Without prejudice to the completion of the previous sections, taxpayers of the Value Added Tax to whom the special regimes of intra-community trade apply (distance sales, art. 68 of the VAT Law, and taxpayers under the special regime of agriculture, livestock and fishing, exempt taxpayers and legal persons who do not act as entrepreneurs and professionals, art. 14 of the VAT Law) must complete these sections, where applicable.

Taxpayers established solely in the territory of application of the Tax, who meet the following requirements:

  1. That provide services by electronic means, telecommunications and radio and television broadcasting to recipients who are not entrepreneurs or professionals and who are established or have their habitual residence or domicile in another Member State.
  2. That the total amount, excluding tax, of said services provided has not exceeded during the preceding calendar year the amount of 10,000 euros or its equivalent in national currency.

This section must be completed to exercise the option of taxation at destination of the aforementioned services, regardless of their amount. (Article 70. One.8 of the LIVA ). The option will cover, as a minimum, two calendar years. The start date of the option must be indicated.

Taxpayers established solely in another Member State, who provide electronic, telecommunications, radio and television broadcasting services to recipients who are not entrepreneurs or professionals and who are established or have their habitual residence or domicile in the territory of application of the Tax, must complete this section in the following cases:

  1. When the amount of the aforementioned services provided to recipients who are not entrepreneurs or professionals, who are established or have their habitual residence or domicile in the territory of the Community, excluding the Member State of establishment, has exceeded during the preceding calendar year the amount of 10,000 euros.
  2. When the amount of the aforementioned services provided to recipients who are not entrepreneurs or professionals, who are established or have their habitual residence or domicile in the territory of the Community, excluding the Member State of establishment, exceeds EUR 10,000 during the current year.
  3. When they have opted in the Member State of establishment for taxation at destination of the aforementioned services, regardless of their amount.
  1. Options exercised between 01/01/2021 and 07/31/2021 may NOT be revoked before 12/21/2023.
  2. Options submitted in December 2021 and other years may NOT be revoked during the two calendar years from the effective date. If the effective date of the option is 01/01/X+1, you will not be allowed to mark the revocation during the years X+1 and X+2.