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Practical guide for completing census form 036

Box 139. Partners, members or participants [Model 036]

Page 8 of form 036 will have been initially completed when submitting a registration declaration, with a request for NIF by any type of entity.

Box 139 will be marked by the entities included in the census of entrepreneurs, professionals and withholding agents in accordance with the following rules :

  1. In the case of legal persons or entities resident or incorporated in Spain subject to Corporate Tax, when changes occur relating to the partners and the person or entity does not yet have a definitive NIF.
  2. In the case of entities under the income attribution regime resident or incorporated in Spain, or with a presence in Spanish territory :
    • When changes occur in relation to members or participants, regardless of whether the entity has a definitive NIF or not. Communities of owners established under a horizontal property regime are exempt from reporting the initial list of their members or participants, as well as any changes to them.
    • When they have to communicate the resignation to the objective estimation regime or to the simplified modality of the direct estimation regime in the IRPF or to the simplified regimes or those of agriculture, livestock and fishing in the VAT(all members must sign) or the revocation of the resignation (it is enough for one to sign).
  3. In the case of entities that are established for the specific purpose of the subsequent transfer of their shares to third parties , they must communicate within one month from the date of formalization of their transfer, any changes that have occurred with respect to the data recorded in previous declarations, including those relating to partners, members or participants. See the "Entities formed for onward transfer" section of this guide.