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Practical guide for completing census form 036

Obliged to file a tax return

Declaration of registration in the Census of Businessmen, Professionals and Withholders

  • Businesspeople or professionals who are going to start one or more economic activities in Spanish territory.
  • Those who, not acting as entrepreneurs or professionals, pay income subject to withholding or payment on account or make intra-community deliveries or acquisitions of goods subject to VAT.
  • 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.
  • Businesspeople or professionals who provide services that are not located in the territory of application of the Tax when the taxpayer is the recipient of the same.
  • Non-residents who operate in Spanish territory through a permanent establishment or pay income subject to withholding or payment on account in said territory, as well as entities under the income attribution regime established abroad with a presence in Spanish territory. Likewise, permanent establishments in Spanish territory of non-resident legal persons or entities must submit a declaration of registration in the Census of entrepreneurs, professionals and withholding agents.
  • Partners, heirs, commoners, or participants in entities under an income attribution regime who have tax obligations derived from their status as members of such entities.
  • Those not established in the territory of application of VATwho are subject to the same, except those who have been exonerated from compliance with census obligations by the Tax Management Department of the Tax Agency.
  • In any case, through the census registration declaration, legal persons and entities in general and natural persons, businessmen or professionals who do not have one, will request the Tax Identification Number ( NIF ).

Note:

Form 036, for the declaration of registration/deregistration in the census of entrepreneurs, professionals and withholding agents, may be replaced by the Single Electronic Document ( DUE ) when the regulations authorize its use. Currently, it will be possible to process electronically the constitution of Limited Liability Companies ( SL or SRL ) and the New Business Limited Company, property communities, civil companies and the registration of individual entrepreneurs in the CEPR . The telematic procedure requires a visit to one of the Entrepreneur Service Points ( PAE ) which are offices belonging to public and private organizations, including notaries, as well as virtual information points and telematic processing of applications. In them, the processing of the Single Electronic Document ( DUE ) regulated in the third Additional Provision of the consolidated text of the Capital Companies Law, approved by Royal Legislative Decree 1/2010, of July 2, must be initiated. The PAE will use the telematic processing system of the Information Center and Business Creation Network ( CIRCE ), whose electronic headquarters is located in the Ministry of Economy, Industry and Competitiveness. For more information, you can access the websites https://paeelectronico.es or http://www.ipyme.org, or go to the SME information area of the General Directorate of Small and Medium-sized Enterprise Policy or to any of the Entrepreneur Service Points.

Declaration of modification of the Census of Businessmen, Professionals and Withholders

Individuals or entities that have submitted a registration declaration must submit a modification declaration when:

  • Change any of your identifying information. In particular, this declaration will serve to communicate the change of tax domicile.
  • Change any other information entered in the registration declaration or in any subsequent modification declaration.

Within this modification section, inactive legal persons and entities that have not been dissolved and liquidated must declare this fact and, where applicable, that they are in the process of liquidation, using box 140 to do so, communicating that they have stopped carrying out all business and/or professional activities that they were carrying out.

Declaration of withdrawal from the Census of Businessmen, Professionals and Withholders

It must be submitted by those who cease to carry out any type of business or professional activity or who, for any other reason, should not be included in the census of business owners, professionals and withholding agents. Depending on the reason for deregistration from the register of entrepreneurs, professionals and withholding agents, it may also mean deregistration from the register of taxpayers.

  • Cessation of business and professional activities
  • Stop paying income subject to withholding
  • Dissolution and liquidation
  • Absorption
  • Fusion
  • Total split
  • Other causes of deregistration in the Census of Taxpayers
  • That Intra-Community Acquisitions of Goods are no longer subject to
  • Stop having obligations for being a member or participant of an entity
  • Death