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Practical guide for completing census form 036

Declaration of Modification

Declaration of modification

  • General: within one month, counting from the day following the date on which the events that led to its submission occurred.
  • Start of a new activity that constitutes a differentiated sector, with the beginning of the regular delivery of goods or provision of services after the start of the acquisition of goods or services for its development and proposal of a provisional deduction percentage: prior to the start of the new activity.
  • Special regime for used goods, works of art, antiques and collectibles. Option to determine the tax base using the global profit margin: during the month of December prior to the beginning of the calendar year in which it is to take effect, the option being deemed to be extended, unless waived within the aforementioned period.
  • Waiver of the simplified special regimes and those of agriculture, livestock and fishing and the special regime of the cash criterion in VAT: during the month of December prior to the year in which it is to take effect, understood to be tacitly extended for each of the years in which said regimes may be applicable, unless the waiver is revoked within the aforementioned period. The resignation will be effective for a minimum period of three years.
  • Application for registration or deregistration in the Monthly Refund Registry: during the month of November of the year prior to the year in which it is to take effect or during the period for submitting periodic self-assessments.
  • Application for registration or deregistration in the Register of intra-Community operators: prior to the time when the circumstances provided for in section 3 of article 3 of the General Regulations for the Application of Taxes, approved by Royal Decree 1065/2007, of July 27 ( BOE September 5), occur.
  • Proposal for the provisional deduction percentage, for the purposes of article 111.2 of the Value Added Tax Law: It must be done at the time of submitting the census declaration by which the Administration must be informed of the start of the activity.
  • Special prorated option: In the cases of starting business and professional activities, and in the cases of starting an activity that constitutes a sector differentiated from those that were previously carried out, until the end of the deadline for filing the self-assessment corresponding to the period in which the regular delivery of goods and provision of services begins.

    In all other cases, the option for the special apportionment may be exercised in the last declaration-settlement of VATcorresponding to each calendar year (in which case the deductions made during the same will be regularized).

  • Change in the settlement period for VATand declaration of the amounts withheld, due to the volume of operations or in consideration of the amount of the last approved budget, when it concerns withholding agents or those obliged to make payments on account that are considered public administrations, including Social Security: before the expiry of the deadline for filing the first periodic return affected by the variation brought to the attention of the tax authorities or which should have been filed had said variation not occurred.

  • Objective estimation regime and simplified modality in the direct estimation regime in the IRPF : The waiver of the objective estimation regime and the simplified direct estimation modality must be made during the month of December prior to the beginning of the calendar year in which it must take effect, and is understood to be tacitly extended for each of the following years in which said regimes may be applicable, unless the waiver is revoked. The resignation will be effective for a minimum period of three years.

  • Option and waiver to calculate the fractional payments on account of the Corporate Tax or the Non-Resident Income Tax corresponding to permanent establishments by the system provided for in article 40.3 of the Corporate Tax Law: during the month of February of the calendar year from which it must take effect, except in cases where the tax period does not coincide with the calendar year.

  • Waiver of the application of the tax consolidation regime: within two months from the end of the last tax period of its application.

  • Option for taxation at destination in the case of distance sales to other Member States, as well as its revocation: during the month of December prior to the calendar year in which it is to take effect. In the year in which the activity begins, the option must be exercised prior to carrying out said operations.
  • Option to be subject to VAT(art. 14 LIVA ): at any time and shall cover at least the time remaining in the current year and the following two calendar years and shall be effective for subsequent years until revoked. Revocation may be exercised once the minimum period indicated above has elapsed.
  • Acquisition of an entity created for the specific purpose of its subsequent transfer: within one month, counting from the day following the date of formalization of its transmission.
  • Cease to carry out all economic activities (legal persons and entities without dissolution or extinction, inactive entities) within a period of one month, counting from the day following the day on which the total cessation of the aforementioned activities has occurred.
  • Option and Waiver to enter the import tax quotas settled by Customs in the settlement declaration corresponding to the period in which the document containing the settlement is received: Generally during the month of November.
  • Communication of the status of reseller of mobile phones and video game consoles, laptops and digital tablets in accordance with Article 82. One.2) LIVA: Generally during the month of November.
  • Option and Waiver of keeping registration books through the electronic headquarters of the State Tax Administration Agency established in article 68 bis of the Value Added Tax Regulations: Generally during the month of November.
  • Communication of the registration and cancellation of compliance with the obligation to issue invoices by the recipients of the operations or by third parties, in accordance with the terms of article 5.1 of the Regulation approving the billing obligations, approved by Royal Decree 1619/2012, of November 30: prior to the provision of billing records for invoices issued by the recipient or a third party.