Box 127. Activities and premises [Model 036]

Form 036: Box 127. Modification of data relating to activities and premises (page 4)

Box 127 will be checked when there is any change in the data on activities and premises, which results in a variation on what was initially declared.

Page 4 of form 036 will have been completed when the registration declaration has been submitted, communicating the start of activity and it may even have been completed when requesting the provisional NIF .

All persons and entities included in the census of entrepreneurs, professionals and withholding agents must declare all the economic activities they carry out, as well as, where applicable, the list of establishments or premises in which they carry them out, through the census declaration. This obligation is independent of the fact that, in addition and where applicable, the entity may be obliged to pay the Tax on Economic Activities (Until December 31, 2007, taxpayers who were obliged to pay the IAE did not have to declare their activities through the census declaration)

The coding of the Tax on Economic Activities will be used if the activities are included in the taxable event of this tax. Otherwise, the encoding indicated in chapter 4 of this guide will be used.