Tax Agency: Frequently asked questions about Forms 036 and 037 - Withdrawal from the Census of professional entrepreneurs and Retained Tax...

Only in the case of self-employed business people, professionals and withholders. Legal entities, provided that they have not been legally wound up, may continue to form part of the Register of Business Persons, Professionals and Withholders as inactive institutions.

No, you must modify the data relating to your economic activities and premises by submitting a census declaration (form 036) for the purpose of only causing the deregistration of the activity(ies) you are no longer carrying out, while maintaining the remaining activities in progress and the resulting tax obligations.

You must submit a census form (036) indicating as the reason for submission the withdrawal from the Census of Business Owners, Professionals and Withholders, due to cessation of your business and/or professional activities or because you no longer continue to make withholdings and specifying the effective date of withdrawal due to cessation in the Census.

This means they will ceases to be a taxable person for the purposes of all tax obligations arising from the exercise of an economic activity.

Their heirs.

Yes. They must file a request to be removed from the register, form 036, indicating the reason for their removal as their "Deregistration in the register of business persons, professionals and withholders" and the effective date of their removal.

In addition to formalising the document corresponding to the termination of the entity, it must have effectively cancelled the corresponding entries in the Companies Register.

It must file the declaration of its removal from the register within a month from the time the effective cancellation of the corresponding entries in the Companies Register have been carried out, where necessary. If there are no such entries, the tax authorities shall inform the Companies Register of the request for deregistration for it to include a marginal note on the entity's registration sheet. The Register shall therefore notify the tax authorities of any decision relating to that entity submitted for registration.

If the entity is registered in a public register, the date on which the corresponding entries are cancelled. If this registration is not compulsory, the date on which the document formalising the termination of the entity was granted.

Yes, the effective date of deregistration is important because it determines the final moment at which tax obligations arising from the performance of its economic activity are calculated.

A public deed or document accrediting the termination must be submitted, unless the dissolution is occurring due to the expiry of the term established in the articles of association, as well as, where applicable, the certification of the effective cancellation of the corresponding entries in the Companies Register or in the corresponding public register.

Yes, they must submit a declaration for deregistration, form 036, for the purposes of being removed from the Register of taxpayers.

Frequently asked questions Model 036

De-registration in the Census of Entrepreneurs, Professionals and Withholding Agents

Does the termination of all economic activity necessarily require being removed from the Register of Business Persons, Professionals and Withholders?

When a self-employed business person or professional performing multiple economic activities wishes to terminate any of these and continue with others, must they ask to be removed from the register of business persons, professionals and withholders?

When a self-employed business person or professional terminates all economic activities, how should he or she notify the tax authorities?

What tax consequences does the notification of withdrawal from the Census of entrepreneurs, professionals and withholding agents have for the individual entrepreneur or professional by submitting the census declaration (form 036) of withdrawal due to the cessation of all their economic activities?

When the reason for requesting removal from the Register is that the business person, professional or employer has passed away, who must file the request to be removed from the register?

When a company or entity is dissolved or wound up, must it apply to be removed from the register of business persons, professionals and withholders?

When a business entity wants to request its removal from the Register of business persons, professionals and withholders, are there any prerequisites?

What is the deadline for the entity to notify its deregistration in the register of business persons, professionals and withholders?

In cases of deregistration due to the winding up of legal entities, what effective deregistration date will be recorded in the Register?

Is the effective date of deregistration indicated in the register declaration important?

What documentation must be attached when filing a declaration for deregistration in the register of business persons, professionals and withholders due to dissolution and liquidation, absorption, merger, total division?

When a legal person or entity with a NIF assigned, which does not have the status of a businessman or professional and does not pay income subject to withholding or payment on account, is extinguished, should it request deregistration from the Census of taxpayers?