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Practical guide for completing census form 036

Territorial scope

When applying the rules on census declarations in the Historical Territories of the Basque Country and in the Autonomous Community of Navarre, it must be taken into account that:

  • Business owners, professionals and withholding agents who have their tax domicile in the common territory must submit census declarations, form 036, to the competent body of the State Tax Administration, without prejudice to the obligations that may be required of them by the Tax Administrations of the Historical Territories of the Basque Country or the Foral Community of Navarre.
  • Business owners, professionals and withholding agents who have their tax domicile in the Basque or Navarrese territory must submit census declarations, form 036, to the competent body of the State Tax Administration when they have to submit periodic self-assessments and their corresponding annual summaries, or annual declarations that include income from economic activities, as well as when they are taxpayers of the Tax on Economic Activities who carry out economic activities in common territory.