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Practical guide for completing census form 036

Declaration of withdrawal [Form 036]

Natural persons who cease to carry out any type of business or professional activities must submit the corresponding declaration of withdrawal (box 150) within one month of said cessation . Through this, they will communicate this circumstance to the Tax Administration for the purposes of their removal from the census of entrepreneurs, professionals and withholding agents. [Model 036]

In the event of death of the taxpayer [Form 036], the heirs must:

  • Within six months of the death , submit the corresponding census declaration of discharge (box 150)
  • Within six months of said death , communicate the change in the ownership of the rights and obligations with tax implications in force with third parties and present, where applicable, the relevant census declarations (box 111).

People or entities who, not having the status of entrepreneurs or professionals, cease to satisfy income subject to withholding or payment on account must submit the corresponding declaration (box 150) within one month . Through this, they will communicate this circumstance to the Tax Administration for the purposes of their removal from the census of entrepreneurs, professionals and withholding agents. [Model 036]

Likewise, legal entities that do not carry out business or professional activities must submit this declaration for the purposes of their deregistration from the Register of intra-Community operators (boxes 130 and 583) when their intra-Community acquisitions of goods must be non-taxable in accordance with article 14 of the Value Added Tax Law. [Model 036]

When a company or entity is dissolved , the declaration of deregistration (box 150) must be submitted within one month from the effective cancellation of the corresponding entries in the Commercial Registry, if . If there are no such entries, the tax authorities shall inform the Companies Register of the request for deregistration for it to include a marginal note on the entity's registration sheet. The Register shall therefore notify the tax authorities of any decision relating to that entity submitted for registration. [Model 036]