Filing

Following the traditional custom of the Tax Agency, which annually publishes practical manuals to help comply with the tax obligations arising from the taxes it manages and other aspects that may make it necessary, this guide is published to help complete the census declarations that must be submitted by taxpayers included in the census of entrepreneurs, professionals and withholding agents.

The tax return forms, viewed as a whole, are highly complex, as they must provide for each and every one of the reasons why a business owner or professional must update the data on their economic activities that appear in the tax censuses.

This varied and voluminous information that may eventually be collected in a census declaration, although in practice it is only necessary, at any given time, to fill in one or more of its sections, makes the publication of this guide very necessary and convenient, where not only is the declarant guided in the indicated direction, that is, to which page and section he must go according to what he wants to declare, but also detailed explanations of each and every one of the boxes of the declaration are offered.

For the reasons stated above, the State Tax Administration Agency, through its Tax Management Department, has prepared this guide and hopes that it will be useful to you when you have to submit a census declaration (form 036), whether for registration, modification or deregistration.

In the first pages of the guide you will find general information detailing who is required to submit the census declaration and in what cases, place, and deadline, as well as the documentation that must be attached depending on the reason for submission. The guide then goes through the successive pages of form 036, indicating in which cases they must be completed and which sections, depending on who the taxpayer is and depending on the reason for filing the declaration, developing the content of each one.

If you would like more information about the census declaration, you can call 901 33 55 33, where you will find the Tax Agency's basic tax information telephone service. You can also access the Electronic Headquarters of the AEAT.

Taxation Management Department