How and where to file the census declaration
Find out how and where to submit the census declaration, for whom it is mandatory to submit it electronically via the Internet, identification systems and electronic signature that you need to submit them electronically.
Presentation in print
You can submit form 036 to the Administration or, failing that, to the AEAT Delegation corresponding to the tax domicile of the holder of the declaration at the time of submission.
You can submit the printed version by direct delivery to the indicated offices or by sending it by certified mail to the same offices.
The persons or entities not resident in Spain or not established in the territory of application of the VAT will present form 036 to the Administration or Delegation of the AEAT corresponding to the tax domicile of their representative or, if they have not been named, to the place where they operate.