Skip to main content
Practical guide for completing census form 036

Declaration of modification [Form 036]

As a general rule , the census modification declaration must be submitted within one month , counting from the day following the day on which the events that determine its submission occurred, except in certain cases :

  • Start of a new activity that constitutes a differentiated sector , with the beginning of the regular delivery of goods or provision of services after the start of the acquisition of goods or services for its development ( boxes 131, 506 and 507 ) and proposal for a provisional deduction percentage ( box 586 ): This declaration must be submitted prior to the start of the new activity. [Model 036]
  • Modification of the status of Large Company or Public Administration with a budget exceeding 6,000,000 euros ( box 128 ) Communication to the Tax Authority of the change in the settlement period in the VATand for the purposes of self-assessments of withholdings and payments on account of Personal Income Tax, Non-Resident Income Tax and Corporation Tax for being included in the Registry of large companies ( boxes 541 and 545 ), or taking into account the amount of its last approved budget in the case of withholding agents or those required to make payments on account that are considered Public Administrations, including Social Security ( boxes 577 and 578 ): This declaration must be submitted before the deadline for submitting the first periodic declaration affected by the variation brought to the attention of the tax authorities or which should have been submitted had said variation not occurred. [Model 036]
  • Application for registration or deregistration in the Register of Intra-Community Operators ( box 130 ): both the application for registration ( box 582 ) and the application for cancellation ( box 583 ) must be submitted before the circumstances provided for in section 3 of article 3 of the General Regulations on actions and procedures for tax management and inspection and for the development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, occur. See the section "Registration of intra-Community operators" in Chapter 6 of this guide. [Model 036]
  • Special regime for used goods, works of art, antiques and collectibles . Option to determine the tax base using the global profit margin ( boxes 131 and 522 ): This declaration must be submitted during the month of December prior to the beginning of the calendar year in which it is to take effect, and the option will be deemed to be extended, unless waived within the aforementioned period. [Model 036]
  • Special regime for travel agencies . ( boxes 131 and 526 ): This declaration must be submitted during the month of December prior to the beginning of the calendar year in which it is to take effect, and the option will be deemed to be extended, unless waived within the aforementioned period. [Model 036]
  • Waiver of the simplified special regimes ( boxes 131 and 558 ), of agriculture, livestock and fishing ( boxes 131 and 542 ) and the special regime of the Cash criterion in VAT(boxes 131 and 549) : This declaration must be submitted during the month of December prior to the year in which it is to take effect, and is understood to be tacitly extended for each of the years in which said regimes may be applicable, unless the waiver is revoked within the aforementioned period. The resignation will be effective for a minimum period of three years. [Model 036]
  • Application for registration or withdrawal from the monthly return registry . The applications for registration in the registry ( boxes 129 and 579 ) must be submitted in the month of November of the year prior to the year in which they are to take effect. The inclusion in the register will be made from 1 January of the year in which it is to take effect. However, taxpayers who have not requested registration in the register within the indicated period, as well as entrepreneurs or professionals who have not started to make deliveries of goods or provide services corresponding to business or professional activities, but have acquired goods or services with the intention, confirmed by objective elements, of using them for the development of such activities, may also request their registration in the register during the period for submitting periodic returns-settlements. In both cases, registration in the registry will take effect from the day following the end of the settlement period for said declarations-settlements. [Model 036]

    The applications for voluntary withdrawal from the registry ( boxes 129 and 580 ) must be submitted in the month of November of the year prior to the year in which they are to take effect. However, taxpayers will be required to submit an application for deregistration (also boxes 129 and 580) when they carry out activities that are taxed under the simplified regime. This application must be submitted within the period for filing the declaration-settlement corresponding to the month in which the breach occurs, taking effect from the beginning of said month. [Form 036] Registration in the register may not be requested again in the same calendar year for which the taxpayer had requested deregistration.

  • Proposal for the provisional deduction percentage, for the purposes of article 111 two of the Value Added Tax Law ( boxes 131 and 586 ): This declaration must be submitted at the same time as filing the census declaration by which the Administration must be notified of the start of activities. [Model 036]
  • Special apportionment option ( box 131 and boxes 587, 591, 595 and 599 “yes” ) In general, in the last declaration-settlement of the Tax corresponding to each calendar year, proceeding in such case to the regularization of the deductions made during the same. In the event of the commencement of business or professional activities, whether or not they constitute a separate sector from those that were previously being carried out, where applicable, until the end of the deadline for submitting the declaration-settlement corresponding to the period in which the regular delivery of goods or provision of services corresponding to such activities begins. The option to apply the special prorata rule will take effect as long as it is not revoked by the taxpayer, although the option to apply it will be valid for a minimum of three calendar years, including the calendar year to which the option exercised refers. The revocation ( box 131 and boxes 587, 591, 595 and 599 “not” ) may be carried out, once the minimum period mentioned has elapsed, in the last declaration-settlement corresponding to each calendar year, proceeding in such case to the regularization of the deductions made during the same. [Model 036]
  • Waiver of the objective estimation method and simplified modality in the direct estimation regime in the IRPF ( box 132 ): the waiver of the objective estimation regime ( box 605 ) and the simplified form of the direct estimation method ## ( box 610 ) must be made during the month of December prior to the start of the calendar year in which it is to take effect, and is understood to be tacitly extended for each of the following years in which said regimes may be applicable, unless the waiver is revoked ( boxes 606 and 611 , respectively). The resignation will be effective for a minimum period of three years. [Model 036]
  • Option and waiver to calculate the fractional payments on account of the Corporate Tax ( boxes 133 and 621 “high” or “low” respectively) or the Non-Resident Income Tax corresponding to permanent establishments (boxes 134 and 635 “high” or “low” respectively) by the system provided for in article 40.3 of the consolidated text of the Corporate Tax Law: during the month of February of the calendar year from which it must take effect, except in cases where the tax period does not coincide with the calendar year, in which case the option will be made within two months from the start of the tax period and the end of the period to make the first fractional payment of that tax period, provided that this latter period is less than two months. [Model 036]
  • Waiver of the application of the Tax Consolidation Regime ( boxes 133 and 626 ): within two months from the end of the last tax period of its application. [Model 036]
  • Option for taxation at destination in the case of distance sales to other Member States ( boxes 138 and 902 ), as well as its revocation ( boxes 138 and 903 ): during the month of December prior to the calendar year in which it is to take effect. In the year in which the activity begins, the option must be exercised prior to carrying out said operations. [Model 036]
  • Option to be subject to VAT( boxes 138 and 910 ) Special intra-community trade regimes. Article 14 LIVA : at any time and will cover at least the time remaining in the current year and the following two calendar years and will take effect during the following years until its revocation ( boxes 138 and 911 ). Revocation may be exercised once the minimum period indicated above has elapsed. [Model 036]
  • Option and Waiver of keeping registration books through the Electronic Office of the State Tax Administration Agency established in article 68 bis of the Value Added Tax Regulations: Generally during the month of November. For the 2017 financial year, this option must be exercised in June 2017.
  • Communication of 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: prior to the provision of billing records for invoices issued by the recipient or a third party.