Skip to main content

Census Modifications

Skip information index

Application for registration or resignation in the Monthly Refund Registry

This requires the submission of a census declaration form 036, which must be electronically submitted, or form 039 "Communication of data relating to the special regime of the group of entities in the Value Added Tax".

In the month of November of the year prior to the year in which they are to take effect. The inclusion in the register will be made from 1 January of the year in which it is to take effect.

Those who have not requested it within the previous period, as well as entrepreneurs or professionals who have not started to deliver goods or provide services corresponding to business or professional activities, but have acquired goods or services with the intention, confirmed by objective elements, of using them for the development of such activities, may also apply for registration during the period for submitting periodic returns-settlements. In both cases, inclusion in the register will take effect from the day following the end of the period of payment of these declarations-settlements.

Exclusion will result in the inadmissibility of the application for registration for the three years following the date of notification of the resolution agreeing to it.

In the month of November of the year prior to the year in which they must take effect, a census modification declaration, form 036, must be submitted.

It is required to remain at least during the year for which registration was requested or, in the case of taxpayers who have requested registration during the period for submitting periodic returns-settlements or entrepreneurs or professionals who have not started making deliveries of goods or providing services corresponding to business or professional activities, at least during the year in which they request registration and the immediately following year.

No. You will be required to submit the application for deregistration with a census modification declaration, form 036, within the period for submitting the declaration-settlement corresponding to the month in which the breach occurs, taking effect from the beginning of said month.

No.