Census Modifications

Data on economic and local activities

Yes, the modification of data relating to activities and premises must be completed in the census declaration, form 036.

Yes, when you submit the census declaration of registration, form 036.

Only the data of the new activity will be entered and the data of the activity already being carried out will not be filled in, unless there is some change in it, in which case the variation box and the data that have changed will be checked.

Yes, a census declaration of modification of data relating to economic activities and premises must be submitted, and the reference number of the declaration registration must be included. If the registration had been declared through the IAE model, this reference number is the IAE , or otherwise, the number assigned to it by the census model recording application.

Yes, you will need to submit a census declaration, form 036, and mark “register” at the new location and “deregister” at the previous one. It will not be appropriate to mark “variation”.

No, the submission of census declarations for registration, modification or cancellation (form 036) replaces the submission of form 840 of the IAE .

Those who begin to carry out their activity in Spanish territory, during the first two tax periods of this tax in which it is carried out.
To natural persons.
To taxpayers of the Corporate Tax, civil companies and entities in attribution of income, which have a net turnover of less than 1,000,000 euros.

Taxpayers who carry out activities with a zero rate, either because this is the result of the application of the rates or because it has been declared as such by the State Administration, will not be required to file a tax return, with the exception of temporary groups and unions of companies classified in group 508 of section 1.^to of the rates.

Previous Representatives' data Next Application for registration or resignation in the Monthly Return Registry

Census Modifications

Data on economic and local activities

Do I have to file a declaration when there is a change in the details of my activities and premises?

Can I report the start of my activity at the same time as I request the provisional or definitive NIF in the census declaration?

If I was carrying out an activity and I start a new one, what information should I include in the census declaration?

When an activity is carried out in a specific location and some information about the location declared in the corresponding registration declaration changes, must a census declaration be submitted?

When the location of the activity carried out in a specific location declared in the registration changes, do I have to submit a census declaration?

Taxpayers who are exempt from the Tax on Economic Activities for all their economic activities, must file a declaration for the IAE ?

To whom does the exemption from the Tax on Economic Activities apply?

Do taxpayers who carry out activities whose resulting rate from the IAE rates is zero have to submit a registration declaration for the Tax on Economic Activities?