Registration in the census of entrepreneurs, professionals and withholding agents [Form 036]

The declaration of registration in the census of entrepreneurs, professionals and withholding agents (box 111) must be submitted prior to the start of the corresponding business or professional activities, the performance of operations, the birth of the obligation to withhold or pay into account the income that is satisfied, paid or owed or the occurrence of the circumstances provided for in the regulations.

For these purposes, shall be deemed to have been the commencement of a business or professional activity from the moment that any deliveries, services or acquisitions of goods or services are made, collections or payments are made or labour personnel are hired, for the purpose of participating in the production or distribution of goods or services.

Box 111 should only be checked when starting a business or professional activity for the first time or when, after having submitted a declaration of deregistration by checking box 150, the activity is restarted.

The start of new economic activities, already registered in the census of entrepreneurs, professionals and withholding agents , will be communicated by checking box 127 “Modification of data relating to economic activities and premises” and completing page 4 of form 036.

It should be noted that, for census purposes, those who have such status in accordance with the provisions of the Value Added Tax will be considered ## entrepreneurs or professionals , even when they carry out their activity outside the territory of application of this tax.