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What is the deadline for submitting the census declaration?

Find out when you have to submit the 036 registration, modification and cancellation form

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When do I have to file the modification declaration?

Find out when you have to submit the 036 modification form

You must submit the modification declaration, in general, within one month from the occurrence of the events that determined it, except in the following cases:

  1. If there are specific deadlines established by the regulations of each tax (e.g. Personal Income Tax and VAT ) or depending on the circumstances of each case.

  2. Change of settlement period in VAT and declarations of withholdings and payments on account of Personal Income Tax , IRNR and IS , if it is not done within the general period, until the expiration of the period for the presentation of the first periodic declaration affected by the variation brought to the attention of the Administration or that would have had to be presented if said variation had not occurred.

  3. Option or waiver for the maintenance of the VAT registration books through the Electronic Headquarters of the AEAT ( IBS ): option you can exercise throughout the entire exercise . The waiver of option must be formulated in the month of November prior to the beginning of the calendar year in which it must take effect.

  4. Start of a new activity that will constitute a differentiated sector for the purposes of VAT : when the communication that the active operations corresponding to the new activity will be started after the beginning of the acquisition or importation of goods or services destined for its development and the deduction regime of articles 111 to 113 LIVA is applicable: before the moment in which the new activity that will constitute a sector differentiated from those that were previously developed begins.

  5. Requests related to ROI (Registry of Intra-Community Operators): before the circumstances relating to the aforementioned Registration occur.

  6. Option for taxation at destination for distance sales to other States of the EU : during the month of December prior to the calendar year in which it must take effect, or before the start of operations, if it is the year in which the activity begins.

  7. Change of tax address : If you are a natural person who should not be in the Census of Businessmen, Professionals and Withholders, three months .

  8. For the inclusion and deregistration in the Registry of Exporters of Tax Warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons, when the circumstances provided for by regulation occur.