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Practical guide for completing census form 036

Activity outside a specific location

The activity takes place outside a specific location.

Reason for submission

The box 405 for “register” will be marked when starting a new activity that was not previously being carried out. Its identification is carried out in boxes 400 to 404.

box 406 will be used to declare the date on which development actually begins.

Box 407 is automatically completed by the Administration through the declaration recording process. It will be used to identify the registration declaration of the activity.

Box 408 “cancellation” will be marked when the exercise of said activity ceases.

In box 409 the effective date of cessation of the activity recorded in boxes 400 to 404 will be declared.

In box 410 the reference number of the activity registration declaration will be entered. This will be, depending on the case:

  • If the registration of the activity was declared in a model of IAE , the printed reference number of the corresponding declaration.
  • If the activity registration was declared in a census form (form 036), the number is automatically assigned by the computer application.

The withdrawal, in the event of cessation, would be recorded in a census modification declaration, provided that some economic activity continues to be carried out. In the event of a reduction in all economic activity, it is sufficient to fill in box 150. The dates of registration (box 406) and discharge (box 409) are also recorded.

BOX 411. Municipality in which it primarily carries out its economic activity.

This box indicates, regardless of where the taxpayer has his/her tax domicile, the municipality in which he/she plans to make the most deliveries of goods or provision of services, so that it is the one in which the subject's activity is most concentrated. If the activity is not mainly carried out in a municipality or province, no details will be entered in the box provided.

In addition, if for the development of the activity you have one or more premises indirectly affected by this activity, such as management centers, warehouses, stores, etc., the subsection “Premises indirectly affected by the activity” will be completed on the same activity sheet.

When the activity is carried out outside a specific premises, the sections corresponding to boxes 405 to 411 must be completed and if it has an indirectly affected premises, boxes 455 to 476 or 455 to 499 (depending on whether it has 1 or more premises), but no box must be completed included in the section “the activity is carried out in a specific premises (premises directly affected by the activity)”.