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Practical guide for completing census form 036

Obligation to submit census declaration

Declaration of discharge

Businesspeople or professionals, natural persons, who are going to begin carrying out one or more economic activities in Spanish territory, must submit registration census declaration.

NOTE: The simplified Form 036 for 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 incorporation of Limited Liability Companies (SL or SRL) and New Business Limited Companies, property communities, civil companies and the registration of individual entrepreneurs in the CEPR. The online procedure requires a visit to one of the Entrepreneur Assistance Points (PAE), which are offices belonging to public and private organizations, including notaries, as well as virtual information points and online 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 PAEs will use the electronic processing system of the Business Creation Information and Network Centre (CIRCE), whose electronic headquarters are located at 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

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.

Declaration of withdrawal

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.