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Practical guide for completing census form 036

Declaration of Discharge

Declaration of discharge

  • Communication of start of activity: prior to the start of the corresponding activities, the performance of operations, the birth of the obligation to withhold or pay into account the income that is satisfied, paid or owed or the occurrence of the circumstances provided for in article 9 of the General Regulations for the application of taxes, approved by Royal Decree 1065/2007, of July 27 ( BOE September 5).
  • Request for NIF .
    • Those who are going to carry out business or professional activities: prior to the realization of any deliveries, services or acquisitions of goods or services, the receipt of payments or the payment of payments, or the hiring of labor personnel, carried out for the development of its activity.
    • Without prejudice to the foregoing, legal persons and entities without legal personality: within the month following the date of its incorporation or its establishment in Spanish territory.
  • Options and communications that are expressed through the discharge declaration: within the time limits provided for in the provisions that regulate them (see the following section “Modification Declaration”)