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Practical guide for completing census form 036

Box 506. Start of differentiated sector, post-acquisition deliveries

Communication of the start of a new activity that constitutes a differentiated sector with the start of deliveries of goods or provision of services after the acquisition of goods or services intended for its development.

Box 506

  • Home differentiated sector acquisition of goods or services
  • Delivery of goods and provision of services subsequent

It shall be submitted by entrepreneurs or professionals who, already having the status of entrepreneur or professional due to carrying out activities of such nature, begin a new business or professional activity that constitutes a differentiated sector with respect to the activities they were previously carrying out and carry out preparatory acts to the start of their operations in that other differentiated sector of activity. (See in the “Deductions” section of this same chapter the information regarding the provisional deduction percentage , for the purposes of article 111.2 of the VAT Law)

On the other hand, if the activity you are going to start belongs to a sector not differentiated from the activity you were carrying out, you will not have to submit this declaration.