Skip to main content
Practical guide for completing census form 036

Tax address

Boxes C11 to C25 shall indicate the location of the effective administrative management and the address of the permanent establishment.

In cases in which domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile with the highest value of fixed assets shall prevail.

In box C30 you will report the cadastral reference of the property in which it is located.

Box C39 “Cadastral Ref. Indicator” (next to box C30 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :

  1. Property located in Spain, except the Basque Country or Navarre.
  2. Property with cadastral reference located in the Basque Country.
  3. Property with cadastral reference located in Navarra.
  4. Property without cadastral reference (pending assignment).

It is mandatory and:

If you select "1", you MUST INCLUDE a valid cadastral reference in box C30.

If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field C30.

If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box C30.