Ministerial Order on the modification of census declarations
Order HAC/1526/2024 was published in the BOE of January 9. The purpose of this Order is to introduce modifications to form 030 of the Census Declaration of registration, change of address and/or variation of personal data and to form 036 of the Census Declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents, as well as to eliminate form 037 of the Simplified Census Declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents.
Firstly, the model 037 of the simplified census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents is eliminated.
In form 036 a new section is added to report the actual ownership of legal persons and entities in the Census of Taxpayers. A new box has also been introduced to request the rehabilitation of the tax identification number.
In forms 030 and 036, the section on telephone numbers and email addresses for receiving notifications from the Tax Agency, Economic Administrative Courts and the General Directorate of Taxes is modified, so that the data provided will be unique for the three agencies, although the option to register or unsubscribe to receive notifications will be optional for each agency.
This Order will enter into force on February 3, 2025 and will apply for the first time to forms 030 and 036 submitted from that date.
por la que se modifican la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 de Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores, y la Orden EHA/3695/2007, de 13 de diciembre, por la que se aprueba el modelo 030 de Declaración censal de alta en el Censo de obligados tributarios, cambio de domicilio y/o variación de datos personales, que pueden utilizar las personas físicas, se determinan el lugar y forma de presentación del mismo.