Applicable regimes

If box 501 is marked “NO”, you must complete the section relating to the VATregime in which the taxpayer is included, either the general regime or one of the special regimes of Value Added Tax, applicable to each of the economic activities carried out by the taxpayer of said tax, identifying them in accordance with the rules and classification of IAE (whether they have been registered through the census declaration or declared through the IAE specific models) or according to the activity code when it comes to activities that are not part of the taxable event of said Tax.

The same taxpayer could be, depending on the different activities he/she carries out, in several regimes at the same time, and in this case all of them must be marked. Only the incompatibilities arising from the simplified regime need to be taken into account.

In the case of special regimes applicable to telecommunications, radio or television broadcasting services and those provided electronically, Law 37/1992 establishes that the formal obligations to declare the start, modification or cessation of operations included in this regime will be fulfilled electronically. Reason why it does not appear included in the census declaration.

The groups of entities that are going to apply the special regime or the consolidation modality within the regime must notify the AEAT , in the month of December prior to the year in which they are applied, through form 039 , in accordance with the procedure established by regulation.

1. Incompatibilities generated by the simplified regime (modules)
2. General regime [Model 036]
3. Equivalence surcharge [Form 036]
4. Used goods, works of art, antiques and collectibles [Model 036]
5. Travel agencies [Model 036]
6. Agriculture, livestock and fishing [Model 036]
7. Simplified [Model 036]
8. Investment gold transactions [Form 036]
9. Special regime of the cash basis [Model 036]