Form 036 (its simplified version is form 037) is the form to fill out to register in the Entrepreneur Census and register with the Tax Agency as self-employed or as an SME. One of the first processes to carry out is to start your economic activity or constitute your business.
Form 036 is filled in with personal, tax, and other data such as the VAT to be paid and the type of activity to be carried out; In addition, this format is also used to communicate modifications in your activity or cancellation as self-employed.
In short, this is a census declaration of registration, deregistration, and modification for entrepreneurs, professionals, and withholders that must be submitted no matter what. If you do not do so, there may be consequences with the Tax Agency.
Who must file Form 036?
The following people or companies are required to file Form 036:
- Individuals or SMEs that are going to develop or carry out business or professional activities in Spain, which grants the status of entrepreneurs or professionals, whether agricultural, forestry, livestock, or fishing.
- Natural or legal persons not resident in Spain that operate a permanent business (headquarters, stores, operations center, etc.) or pay income subject to withholding or payment on account.
- Natural or legal persons not fiscally established in the territory of application of VAT, but they are taxpayers of said tax or make intra-community acquisitions of goods subject to VAT.
- Partners, inheritors, community members, or participants in entities that attribute income and develop business or professional activities, and have tax obligations derived from their status as members of such entities.
How to fill out Form 036?
Form 036 is made up of 9 pages that can be presented either in person at one of the Tax Agency offices or electronically if you have the digital certificate/signature.
Although, if you are an SME, you must present Form 036 online on the Tax Agency website. Each of the pages is filled out like this:
Intended to establish the reasons why Form 036 is presented, it has four sections:
- Registration: The start of the activity is communicated and the provisional NIF is requested. It has 2 boxes, one so that legal entities can request the NIF and another to proceed with the registration of the businessman in the census of entrepreneurs, professionals, and withholders.
- Declaration of Modification: This section presents several boxes that must be filled out depending on the case of the self-employed person. Keep reading to learn about each one in detail.
- Deregistration: Contains box 150, which is used to request deregistration from the census of entrepreneurs, professionals, and withholders, having to indicate the reason in box 151 and the effective date of deregistration in box 152.
- Place, date, and signature: Dedicated to identifying the person who signs Form 036, detailing the date and place of the signature.
Boxes of the declaration of modification
These are the boxes to fill out according to the modification declaration that you are going to present in Form 036:
- Box : Request for a definitive NIF, with a provisional NIF. This procedure is carried out once all the incorporation procedures have been completed (registration in the Mercantile Register, payment of tax rates, etc.).
- Box  to : Request for modification of identification data: name or company name, tax address.
- Box : It will be marked when there are changes in the data of the legal representatives.
- Box : Request for changes to the economic activity of the company or the facilities used to carry out the activity.
- Box : Modification of the status of a Large Company or Public Administration with a budget of more than 6,000,000 euros.
- Box  to : Request for registration/deregistration in the Register of Intra-Community Operators. Also used to register/deregister from the Monthly Return Register.
- Box : Used to communicate changes in the VAT taxation modality.
- Box : Modification of data related to Personal Income Tax.
- Box : Modification of data related to Corporate Tax.
- Box : Modification of data relating to the Income Tax of non-residents corresponding to permanent establishments or entities in the attribution of income incorporated abroad with presence in Spanish territory.
- Box : Modification of data related to withholdings and payments on account.
- Box : Modification of data related to other taxes.
- Box : Modification of data relating to special regimes for intra-community trade.
- Box : Modification of data related to the relationship of partners, members, or participants.
- Box : This box will only be checked by legal entities that stop carrying out all the economic activities in which they were registered, as long as the dissolution of the entity has not been carried out. Checking this box would move you to the “Inactive Entity” status.
Composed of subpages 2A, 2B, and 2C, which are used to communicate personal and identifying data of the company. This page is only filled out by natural persons.
- On page 2A you fill in: Residence in Spain or outside of it and nationality, NIF/NIE, full name, commercial name if you have it, address, and permanent establishments.
- On page 2B: Same as the previous one, but exclusive for legal persons.
- On page 2C: Dedicated to providing identifying information on permanent establishments of legal persons or non-resident entities.
This page includes information related to company representatives.
It is reserved for the activity that is going to be carried out and where it is going to be carried out. Here is Box 403 in which the type of activity is established, also the heading of the IAE to which your activity belongs, and the place where it will be carried out, address or place, are also entered.
Here the VAT taxation regime is established, whether it is general, special Equivalence Surcharge, or special for agriculture, livestock, and fishing.
Here is the one referring to the IRPF and the following section provides details on the tax conditions in the Corporate Tax, mandatory for all types of mercantile companies, associations, non-profit organizations, etc.
Information may be included about the obligation to make certain withholdings and payments on account, the management of other special taxes, and special intra-community trade regimes may be included.
Partners, members, or participants of the entity are specified here, in case there are any; but if you are an individual you do not have to fill out this page.
Finally, the list of successors of natural persons, legal persons, and entities without legal personality is indicated here.
Declaring modifications and cancellation
Form 036 is also presented when you have to modify the data or want to cancel the census. In the case of the first, the modifications are declared when:
- Any of the identifying information varies (for example, the tax address).
- Any other data recorded in the registration or in another previous modification declaration is modified.
When this happens, Form 036 must be submitted within one month of the change that motivates the new presentation.
The same process is carried out when the deregistration as self-employed is to be announced. However, in cases in which the deregistration occurs due to the death of the owner, it will be the inheritors who will be obliged to make a declaration by filling out Form 036 within one month of the death.
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