Form 036 (and its simplified version, Form 037) is the document you must fill out to register in the Entrepreneur Census and register with the Tax Agency as self-employed or as an SME. One of the very first steps to start your economic activity or constitute your business is submitting this form.

Form 036 is filled in with personal and tax data, including the VAT regime to be applied and the type of activity to be carried out. In addition to initial registration, this form is also used to communicate modifications in your activity or to process your cancellation (deregistration) as a self-employed individual.

In short, this is a census declaration of registration, modification, and deregistration for entrepreneurs, professionals, and withholders that must be submitted by law. Failing to do so can result in penalties from the Tax Agency.

Who must file Form 036?

The following individuals 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 (including agricultural, forestry, livestock, or fishing), which grants them the status of entrepreneurs or professionals.
• 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 who 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, develop business or professional activities, and have tax obligations derived from their status as members of such entities.

How is it submitted?

Because blank PDFs are no longer accepted, the presentation methods depend on your legal structure:

• SMEs and Legal Entities: You are legally required to present Form 036 100% online through the Tax Agency website using a recognized Electronic Certificate.
• Self-employed individuals (Natural persons): You can submit it online using an Electronic Certificate, DNI-e, or Cl@ve PIN. Alternatively, you can fill out the form online, click “Validate,” and the system will generate a PDF with a unique barcode. You can print this specific document and present it in person at a Tax Agency office (by appointment).

How to fill out Form 036: Page by Page

The online form consists of 9 sections or pages. Here is a breakdown of what each one requires:

Page 1: Causes of Presentation Intended to establish the reasons why Form 036 is being presented. It has four main sections:

• Registration: Communicates the start of the activity and requests the provisional NIF. It includes boxes for legal entities to request the NIF and for businessmen to register in the census.
• Declaration of Modification: Contains multiple boxes to update your status. (See “Modification Boxes” below).
• Deregistration: Contains box [150] to request deregistration from the census, indicating the reason in box [151] and the effective date in box [152].
• Place, date, and signature: Identifies the person signing Form 036.

Key Modification Boxes on Page 1:

• [120]: Request for a definitive NIF (once incorporation procedures are complete).
• [121] to [125]: Modification of identification data (name, company name, tax address).
• [126]: Changes in the legal representatives’ data.
• [127]: Changes to the economic activity or the facilities used.
• [129] to [130]: Registration/deregistration in the Register of Intra-Community Operators or Monthly Return Register (REDEME).
• [131]: Changes in the VAT taxation modality.
• [132], [133], [136], [137]: Modifications related to Personal Income Tax (IRPF), Corporate Tax, withholdings, and other taxes.
• [140]: Checked by legal entities that stop carrying out economic activities without dissolving the entity (“Inactive Entity” status).

Page 2: Identification Data Composed of subpages 2A, 2B, and 2C, used to communicate personal and identifying data.

• 2A: For natural persons (Residence, nationality, NIF/NIE, full name, commercial name, address).
• 2B: Same as 2A, but strictly for legal persons (companies).
• 2C: Identifying information on permanent establishments of legal persons or non-resident entities.

Page 3: Representatives Includes all information related to company representatives.

Page 4: Economic Activity and Premises Reserved for the activity you are going to carry out and where. Box [403] establishes the type of activity and the IAE (Economic Activities Tax) heading. You must also declare the address of the premises where the activity takes place.

Page 5: VAT (Value Added Tax) Establishes your VAT taxation regime: general, special Equivalence Surcharge (Recargo de Equivalencia), or special regimes for agriculture, livestock, and fishing.

Page 6: IRPF and Corporate Tax Details tax conditions regarding Personal Income Tax (IRPF) and Corporate Tax (mandatory for mercantile companies, associations, NGOs, etc.).

Page 7: Withholdings and Special Regimes Information regarding the obligation to make certain withholdings/payments on account, management of special taxes, and special intra-community trade regimes.

Page 8: Partners and Members Specifies the partners, members, or participants of the entity. (Note: If you are an individual/self-employed, you do not need to fill out this page).

Page 9: Successors Lists the successors of natural persons, legal persons, and entities without legal personality.

Declaring Modifications and Cancellations

Form 036 is not just for registering; it must also be submitted when you need to modify your data or cancel your census registration.

Modifications must be declared when:

• Any identifying information varies (e.g., changing your tax address).
• Any other data recorded in the initial registration or previous modifications changes.
• Deadline: Form 036 must be submitted within one month of the change taking place.

Deregistration (Cancellation): The same process applies when announcing your deregistration as a self-employed worker or company.

• In case of death: If deregistration occurs due to the death of the business owner, the inheritors are obliged to file Form 036 within one month of the death.

At Entre Trámites we offer various services of management, advice,and support in bureaucratic procedures for self-employed, SMEs, and other types of companies. Contact us! Through our contact form, you can leave your details for us to call you, schedule a free consultation, or simply text our WhatsApp.

⚠️ IMPORTANT NOTICE / DISCLAIMER: The Tax Agency (AEAT) no longer provides a blank, downloadable PDF for Form 036. Registration, modification, and deregistration procedures must now be initiated online through the “Censos WEB” portal at the AEAT Electronic Headquarters. We provide the following guide strictly for informational purposes to help you understand the data you will need to provide during the online process.