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:

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:

Page 1

Intended to establish the reasons why Form 036 is presented, it has four sections:

  1. 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.
  2. 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.
  3. 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.
  4. 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:

Page 2

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.

Page 3

This page includes information related to company representatives.

Page 4

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.

Page 5

Here the VAT taxation regime is established, whether it is general, special Equivalence Surcharge, or special for agriculture, livestock, and fishing.

Page 6

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.

Page 7

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.

Page 8 

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.

Page 9

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:

  1. Any of the identifying information varies (for example, the tax address). 
  2. 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.

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.