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Practical guide for completing census form 036

Filing period

Declaration of discharge

  • Communication of start of activity: prior to the start of the corresponding activities, the performance of operations, or the emergence of the obligation to withhold or pay into account the income that is satisfied, paid or owed.
  • 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”).

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.
  • Waiver of the simplified special regimes and those of agriculture, livestock and fishing and the special regime of the cash criterion in the 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.
  • Proposal for the provisional deduction percentage, for the purposes of article 111.2 of the Value Added Tax Law: must be submitted at the time of filing the census declaration by which the Administration must be notified of the start of activities.
  • 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 submitting the liquidation declaration 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).

  • 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.

Declaration of withdrawal

  • Cessation of activity: Within one month of compliance with the conditions set out in section 1 of article 11 of the General Regulations on tax management and inspection actions and procedures and the development of common rules on tax application procedures, approved by Royal Decree 1065/2007 of 27 July.
  • Death of the taxpayer. The heirs must:
    • Within six months of the death, submit the corresponding declaration of discharge.
    • Within six months of the death, notify the change in ownership of the rights and obligations with tax implications in force with third parties and submit, where applicable, the relevant registration declarations.