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Practical guide for completing census form 036

Single Electronic Document (DUE)

In accordance with article 15 of the General Regulations on the actions and procedures of tax management and inspection and the development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27:

The census declarations of registration, modification and deregistration provided for in articles 9, 10 and 11, respectively, of this Regulation that must be made by persons or entities for the development of their economic activity, may be made by means of the Single Electronic Document ( DUE ), in accordance with the provisions of Law 14/2013, of September 27, on Support for Entrepreneurs and their Internationalization, in those cases in which the regulations authorize its use, without prejudice to the subsequent submission of the corresponding census declarations, to the extent that the information and circumstances communicated through said Single Electronic Document varies or must be expanded.

Currently, the following can be processed electronically:

  • the constitution of Limited Liability Companies ( SL or SRL )
  • the constitution of a New Company Limited Company
  • Communities of Property
  • Civil Societies
  • Registration of individual entrepreneurs in the CEPR

The telematic procedure requires a visit to one of the Entrepreneur Service Points ( PAE ) which are offices belonging to public and private organizations, including notaries, as well as virtual information points and telematic 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 telematic processing system of the Business Creation Information and Network Centre ( CIRCE ), whose electronic headquarters is located in 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.