What are forms 036/037?

Forms 036 and 037 are census forms that are filed with the Tax Agency to register in the Census of Businesses, Professionals and Withholders. Persons who are going to carry out certain activities in Spanish territory, as indicated in the sections Model 036/ Model 037, are obliged to register in the census.

In addition, these census declarations must be filed in order to make modifications to the identification data with the Tax Agency, such as a change of tax address, but also any modification that has been previously declared in this declaration or to report the start of another activity. These forms are also used to deregister from the census.

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).

Form 037

Form 037 is a simplified census return that may be used by individuals who must form part of the census of business people, professionals and withholders when they meet certain conditions:

  • They are resident in Spain.
  • They have been assigned a Tax Identification Number.
  • They do not have the status of large company.
  • They do not act through a representative.
  • Their tax domicile coincides with that of administrative management.
  • They are not included in the special Value Added Tax regimes, with the exception of the Simplified Regime, the Special Regime for Agriculture, Livestock and Fisheries, the Special Equivalence Surcharge Regime or the Special Cash Criteria Regime.
  • They do not appear in the Register of intra-Community operators or in the monthly refund register.
  • They do not carry out any of the non-subject acquisitions provided for in Article 14 of the Value Added Tax Act.
  • They do not carry out distance sales.
  • They are not taxable persons subject to Special Taxes or Insurance Premium Tax.
  • They do not pay income from movable capital.
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