Place and form of submission

Form 036 may be submitted in print or electronically via the Internet. The online submission may be made:

• With electronic certificate recognized issued in accordance with the conditions established by Law 6/2020, of November 11, regulating certain aspects of electronic trust services.

  It will be mandatory to submit Form 036 with an electronic certificate for: those taxpayers who, either have the status of Public Administration, or are attached to the Central Delegation of Large Taxpayers or to one of the Large Business Management Units of the State Tax Administration Agency, or have the form of a public limited company or limited liability company, as well as in the event that form 036 is used to request registration in the monthly refund registry, regulated in article 30 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, to communicate the option and waiver of keeping the registration books through the electronic headquarters of the State Tax Administration Agency established in article 68 bis of the Value Added Tax Regulations, or to communicate the registration and cancellation of compliance with the obligation to issue invoices by the recipients of the operations or by third parties, in the terms of article 5.1 of the Regulation approving the invoicing obligations, approved by Royal Decree 1619/2012, of November 30.

  This obligation will not apply when form 036 is used to request the assignment of a provisional or definitive tax identification number.

• System Cl@ve : This identification system may be used by individuals not required to present an electronic certificate.
  

  Electronic submission cannot be made with a certificate or with Cl@ve system when the reason for submission is any of the following:

  • Request for Tax Identification Number. To submit the form electronically, the applicant must have NIF and be registered in the census, so the census declaration must be submitted on a form.
  • Waiver of the participants of an entity under the income attribution regime to objective estimation or simplified direct estimation in IRPF or to the simplified special regime or special regime for agriculture, livestock and fishing in VAT. To communicate the waiver of the indicated regimes, the signature of all members or participants of the entity is necessary, so the census declaration must be submitted on a printed form.

  The presentation in printed can be done either by obtaining the printed model in PDF through the Electronic Office (after completing and validating it) or on pre-printed paper provided by the Delegations and Administrations of the Tax Agency.

  In the case of presentation with a printed form, it must be presented:

  • At the Administration or, failing that, at the Delegation of the Tax Agency corresponding to the tax domicile at the time of submission or, at the Regional Management Unit for Large Companies of the Special Delegation of the Tax Agency corresponding to your tax domicile or at the Central Delegation for Large Taxpayers, as appropriate based on your affiliation. Form 036 may also be submitted in print by certified mail.
  • Non-residents or non-established: Administration or, failing that, the Tax Agency Delegation corresponding to the tax domicile of its representative or, failing that, to the place where they operate.

Before going to any office of the State Tax Administration Agency, book your appointment online through the "Assistance and Appointment" section of the Electronic Office of the Tax Agency , or by calling 91 290 13 40 or 901 200 351. If you are going to request the NIF of a legal person or entity, make an appointment with the NIF of the person who is going to request it.