Submission electronically via the Internet

The online submission may be made:

1. By means of recognized electronic certificate , issued in accordance with the conditions established by Law 6/2020 .of November 11, regulating certain aspects of electronic trust services , of electronic signature that is admissible by the State Tax Administration Agency according to the regulations in force at all times.
2. In the case of taxpayers who are natural persons , unless it is one of the cases indicated in the following paragraph in which the use of an electronic certificate is mandatory, electronic submission may also be made using the signature system with access code in a prior registration as user established in the first section.3.c) and developed in annex III of the Resolution of November 17, 2011 of the Presidency of the State Tax Administration Agency, which approves identification and authentication systems other than the advanced electronic signature to interact with the State Tax Administration Agency.

The electronic submission via the Internet based on recognized electronic certificates will be mandatory for the declarations of those taxpayers who have the condition of:

• Public Administration ,
• Attached to the Central Delegation of Large Taxpayers or to any of the Management Units of Large Companies of the State Tax Administration Agency,
• Whether they are in the form of corporation or a limited liability company,
• In the event that form 036 is used to request registration in the monthly return registry , regulated in article 30 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29.
• To communicate the option and waiver of keeping the registration books through the electronic headquarters of the State Tax Administration Agency established in article 68 bis of the Value Added Tax Regulations, or
• To communicate the registration and cancellation of compliance with the obligation to issue invoices by the recipients of the operations or by third parties , in accordance with article 5.1 of the Regulation approving the billing obligations, approved by Royal Decree 1619/2012, of November 30.

This obligation will not apply when form 036 is used to request the assignment of the provisional or definitive tax identification number.

The electronic submission via the Internet of form 036 through the Electronic Office of the Tax Agency may be carried out :

1. By the taxpayers or, where applicable, their legal representatives .
2. For those voluntary representatives of taxpayers with powers or authority to electronically submit declarations and self-assessments to the Tax Agency on their behalf or to represent them before it, under the terms established at any time by the General Directorate of the Tax Agency.
3. By persons or entities that, as provided for in article 92 of Law 58/2003, of December 17, General Tax Law, hold the status of social collaborators in the application of taxes and meet the requirements and conditions established for this purpose by the regulations in force at any given time.

The electronic submission of form 036 via the Internet through the Electronic Office of the Tax Agency will be subject to compliance with the following general conditions :

1. The taxpayer must have a Tax Identification Number ( NIF ) and be identified, prior to filing, in the Census of Taxpayers referred to in article 3 of the General Regulations of tax management and inspection actions and procedures. To verify compliance with this requirement, the taxpayer may access the “my census data” option available on the Tax Agency’s electronic office.
2. To make the electronic submission using a recognized electronic certificate in accordance with article 12.1.a) of the order that approves this model, the taxpayer must have a recognized electronic certificate , which may be the one associated with the Electronic National Identity Document ( DNI -e) or any other recognized electronic certificate that, according to the regulations in force at any given time, is admissible by the Tax Agency.

   When the electronic submission described in the previous paragraph is made by representatives or by duly authorized social collaborators, they must have their recognized electronic certificate.

3. To make the electronic submission, the taxpayer or, where applicable, the presenter, must previously generate a file which he may obtain by either completing and transmitting the data on the form, adjusted to the contents of model 036 approved in the order approving this model, which will be available at the Electronic Office of the Tax Agency, or by using a computer program capable of obtaining a file with the same format and identical characteristics.

In those cases in which formal anomalies are detected in the electronic transmission of the declarations, said circumstance will be brought to the attention of the submitter of the declaration by the system itself through the corresponding error messages, so that they can proceed to correct them.

The procedure for electronic submission of form 036 via the Internet is as follows :

1. The taxpayer or, where applicable, the submitter, will contact the Tax Agency's electronic headquarters on the Internet and select form 036.
2. The corresponding declaration will then be transmitted using any of the systems provided for in article 12.1 of the order approving this model.

   If the presenter is a person or entity authorized to submit declarations on behalf of third parties, it will be necessary to submit the declaration using the system described in article 12.1.a) of the order approving this model, using their own recognized electronic certificate.

3. If the declaration is accepted, the Tax Agency will return the data from the form validated with a secure 16-character verification code on the screen, in addition to the date and time of submission.
4. In the event that the submission is rejected, a message will be displayed on the screen with a description of the errors detected, and you must proceed to correct them.
5. The taxpayer, or where applicable, the presenter, must retain the accepted declaration with the corresponding secure verification code.

When the census declaration must be accompanied by other documents such as, for example, the public deed of incorporation of the entity or its bylaws, they will be submitted to the Electronic Registry of the State Agency for Tax Administration, in accordance with the provisions of the Resolution of December 28, 2009, of the Presidency of the Tax Agency, by which the Electronic Headquarters is created and the electronic registries of the Tax Agency are regulated. To do so, the taxpayer or, where applicable, the presenter, must access, through the Tax Agency's electronic office, the procedure for providing complementary documentation for form 036.