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What is Form 036?

Form 036 is the census declaration form filed with the Spanish Tax Agency (AEAT) to register in the Census of Business Owners, Professionals and Withholding Agents. Individuals and legal entities intending to carry out certain economic activities within Spanish territory, as specified in Form 036, are required to register in this census.

In addition, this census declaration must be filed to notify any changes to the taxpayer’s registration details held by the Spanish Tax Agency, such as a change of tax domicile, as well as any amendments to information previously declared through this form or the commencement of a new business activity. Form 036 is also used to deregister from the census when the relevant activity ceases.

Form 036

Form 036 is the declaration by means of which the Tax Agency is informed of the census data of either an individual (self-employed) or a legal entity (company). This form is used to register in the census of business people, professionals and withholders in the general regime or to request the assignment of a Tax Identification Number (NIF).

Form 036 must be filed:

  • Entrepreneurs or self-employed workers who are going to carry out an economic activity in Spanish territory.
  • Those who, although they are not entrepreneurs or self-employed, pay taxes with IRPF withholding or if they make intra-Community purchases or sales of goods subject to VAT.
  • Entrepreneurs or self-employed persons who receive services provided by companies or professionals who are not established in the VAT territory.
  • Those who supply services outside the VAT territory.
  • Entrepreneurs or self-employed workers who are not resident in Spain, but who carry out operations within the country. Entities under the income attribution system set up abroad with a presence in Spanish territory must also file form 036.
  • Partners, heirs, co-owners or participants in entities under the income attribution system with tax obligations due to their status as members.
  • Taxable persons not established within the territory of application of VAT, unless they have been exempted from complying with census obligations by the Inland Revenue.
  • Taxable persons who do not have a tax number (NIF).