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Practical guide for completing census form 036

Exclusion from other census declarations

Filing census returns:

  • produces the effects of the presentation of the declarations relating to the commencement, modification or cessation in the exercise of economic activities subject to Value Added Tax .
  • replaces the submission of the registration in the index of entities for the purposes of Corporate Tax .

  • Likewise, in relation to who are exempt from on Economic Activities, the submission of census declarations replaces the of specific declarations for the aforementioned Tax.

The submission of the application for deregistration in the Census of Businessmen, Professionals and Withholders (box 150), for the taxpayers included in the territorial registry of the Special Manufacturing Taxes referred to in article 40 of the Regulation of Special Taxes, approved by Royal Decree 1165/1995, of July 7, will produce the effects of the application for deregistration in the aforementioned registry with respect to the establishments or activities of which said taxpayers are the holders.