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Practical guide for completing census form 036

Required to declare economic activities in form 036

All persons and entities included in the census of entrepreneurs, professionals and withholding agents must declare all the economic activities they carry out, as well as, where applicable, the list of establishments or premises in which they carry them out.

The coding of the Tax on Economic Activities will be used if the activities are included in the taxable event of this tax. Otherwise, the coding indicated in the section “completing page 4 of the declaration” of this chapter 4 will be used.

The following activities are not part of the taxable event of IAE agricultural activities, dependent livestock activities, forestry ##2## activities and fishing ##2##activities.

The set of heads of cattle that are not included in any of the following cases is considered to be dependent livestock :

  1. that grazes or feeds primarily on land that is not exploited for agriculture or forestry by the owner of the livestock.
  2. stabling outside rural estates.
  3. the transhumant or transterminant.
  4. one that is fed primarily with feed not produced on the farm where it is raised.