Skip to main content
Practical guide for completing census form 036

General aspects

Law 13/2023, of May 24, transposing Council Directive ( EU) 2021/514 of March 22, 2021, amending Directive 2011/16/ EU on administrative cooperation in the field of taxation, and other tax regulations, amended article 93 of Law 58/2003 , of December 17, General Tax.

This amendment establishes that legal persons or entities must inform the Tax Authority of the identification of their actual owners.

For its part, Royal Decree 117/2024, of January 30, modifies the General Regulation of the actions and procedures of tax management and inspection and the development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, and introduces as a new data to be communicated in the Census of Taxpayers the real ownership of legal persons and entities.

This regulatory amendment incorporates, through a new letter m) in section 2 of article 4 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007 ( RGAT ), of July 27, the obligation to inform about the Real Ownership of legal persons and other entities.

Therefore, the new letter m), of section 2 of article 4 of the RGAT, incorporates new data that will be included in the Census of Taxpayers for legal persons and other entities:

«m) The name, surname and tax identification number and, where applicable, the tax identification number of other countries, for residents, the tax identification code of the country of residence, for non-residents, the tax identification number VATor other identification number of their country of residence, of those who are considered beneficial owners of the entity in accordance with the provisions of section 2 of article 4 of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism.».

In accordance with the above, the data that must be included in the census of Taxpayers include, for legal persons and entities:

  • The name, surname and tax identification number and, where applicable, the tax identification number of other countries, for residents, the tax identification code of the country of residence, for non-residents, the VAT tax identification number or other identification number of their country of residence, of those who are considered beneficial owners of the entity in accordance with the provisions of section 2 of article 4 of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism.

The data relating to the Real Ownership must be completed at the time of the census submission of the application for the definitive NIF of legal persons and entities.

For this reason, a new page 10, List of beneficial owners, is introduced in form 036, intended to identify the beneficial owners of legal persons and entities.

This page must be completed by legal persons and entities when requesting the definitive NIF.

In addition, legal persons and entities must complete page 10 of form 036 in the following cases:

  • When requesting NIF rehabilitation (box 145)
  • When you make a modification to telephone data and email addresses to receive notices from AEAT , TEA and DGT (box 142)
  • When requesting the modification of the tax address (box 122)
  • When requesting the Modification of the registered office or administrative management (box 123)
  • When requesting the Modification and cancellation of address for notification purposes (box 124)
  • When requesting the Modification of other identifying data / domain (box 125)
  • When requesting the Modification of Representative Data (box 126)
  • When requesting the Modification of data related to economic activities and premises (box 127)
  • When requesting the Modification of data relating to the relationship of partners, members or participants (box 139)
  • When requesting deregistration from the census of entrepreneurs, professionals and withholding agents (box 150)

When the data of the beneficial owners change at a later time, a census declaration of Modification must be submitted by checking box 145 and completing page 10 of the form.

Box 145 will be marked by entities included in the census of entrepreneurs, when there are changes related to the beneficial ownership, a natural person, in accordance with Law 10/2010, of April 28, on the prevention of money laundering and financing.