The Census Declaration Form 036 It is the document or forms that are used to register in the Census of Entrepreneurs and to be able to register with the Treasury. So if you have decided to become autonomous, it will be the first procedure to be consigned in the process of legal constitution of the business.
East Census Declaration Form 036 It also serves to make a change in our activity or an update of tax address, participate in the cancellation or require a new CIF. We invite you to learn more about the subject in this article.
Format of Form 036 of Census Declaration
Format of Form 036 of Census Declaration, is the document that is presented to the Tax Agency to register you as a company or as a self-employed person, either a natural or legal person.
In other words, it is the model where you participate in the Treasury that you register, to become an autonomous entity. View or download the format here.
Before starting a new professional activity you must fill out the Format of Form 036 of Census Declaration, and inform the Treasury of a series of personal, tax and business data.
This document is not only used to participate in your beginning of a new activity, but you will also have to update them each time a change is made to said data provided.
This is how a census declaration of registration, cancellation and modification is treated for entrepreneurs, professionals and withholders. They are obliged to present form 036:
- Self-employed individuals or legal entities such as SMEs, who organize or are going to carry out business or professional occupations in Spanish territory, and work under the status of an entrepreneur or professional in the agricultural, forestry, livestock or fishing sector.
- Those natural or legal persons who are not residents in Spain and work in Spanish territory through permanent premises (headquarters, premises, operations center, others) or hold income in the country that generate some withholding or deposit on account.
- Natural or legal persons not legally constituted in the VAT application area, it should be noted that they are excluded from Ceuta, Melilla and the Canary Islands, but they are still subject to the tax.
- Partners, heirs, community members or participants in income-empowered bodies who perform business or professional tasks and have tax duties arising from their status as members of said entities.
Filling of Form 036 of Census Declaration
Next, we give you the instructions so that you can correctly fill out the Census Declaration Form 036:
- Causes of presentation: Indicate among the various presentation options, as we have reported, the reason behind this form. You must also provide the identification data along with the place, date and signature. If you want to register as an intracommunity operator you must check option 130 and 582.
- ID: If you are a professional or a freelancer, you only have to point out sections 2A. Here you write the serial NIF, full name, tax address, place, date and signature of the declaration.
- Representative: This section is for the case that you have a representative. You provide all the data of the same and the reason for the representation.
- Declaration of activities and premises: You record the detail of the activity and the motto according to the classification. If you carry out more than one activity, you must also describe it. In turn, you inform the place where the work takes place, whether it is a specific commercial premises or not. Then, you indicate the start date of the activity, the Municipality and the Province where it takes place.
- Value Added Tax: This section corresponds to VAT. Here you indicate the VAT to which the company is linked as well as its reporting dates. These are already considered by law.
- Personal Income Tax: This section has to do with personal income tax and corporation tax. Select the regime under which you are going to pay this tax, either by normal or simplified estimate. Depending on which one you choose, you are given one tax rule or another. Often times, the simplified direct estimation option is chosen.
- Withholdings and payments on account: You fill out this part of the form if you consider hiring staff. If you are going to employ workers, you point out: satisfies work returns; if it is to other self-employed professionals: Satisfies income from economic activities. If so, you will have to declare those dividends, and take into account the relevant withholdings.
If you hold rent of a premises, you must set the withholding to the owner of the same and report it to the Treasury with the appropriate model, for this reason you must make the declaration of this fact in the census declaration.
Take into account, if there is any eventuality you must declare it within a month, through this Form 036 of Census Declaration.
The main thing is to declare any changes, tax address, if you unsubscribe, etc., since if you stop doing so, you must continue to be obliged to declare VAT, and other tax duties.
What is it for?
The Census Declaration Form 036 serves for:
- Application for a provisional and definitive NIF.
- High and low activity.
- Change of tax, social and notification address.
- Declare the registration or cancellation in a heading of the IAE.
- Present the registration or cancellation in a VAT or personal income tax regime.
- Register the registration or cancellation of the monthly VAT refund.
- Communicate the registration or cancellation of an intra-community operator and / or exporter.
- Tax filing obligations.
- Partner data.
Who issues it and who should process it?
The Form 036 of Census Declaration, it can be delivered in hard copy or via e-mail via the Internet. The statement by mail may be prepared:
- With certificate electronic, Checked and sent according to the conditions established by the regulations of Law 59/2003, of December 19, on electronic signatures.
- With the PIN code, or signature system by means of the access code in an advance registration as a user. This method can be used by the natural person, not obliged to present themselves with an electronic certificate.
- The printed presentation, It can be done by downloading the printed form in PDF, through the website, already completed with the information and validated, or on printed paper issued in the Tax Agency Delegations and Administrations.
When NIF or shareholders of entities under the income attribution system are required to renounce the objective or direct simplified estimation of the personal income tax and the special simplified system or agricultural system in the value added tax, the Form 036 cannot be filed electronically. , Livestock and fishing.
What is the Census Declaration Form 036?
The Census Declaration Form 036 It is the «census declaration of registration, modification and cancellation in the census of employers, professionals and retainers».
It is mandatory and must be submitted to the Tax Agency, in order to start activities as an entrepreneur and be part of a business company, or as an autonomous entity.
Through this form, employers can process the registration in the census of Employers, Professionals and Retainers. This is how it will be possible to legally start commercial activity in Spanish territory.
Individuals who want to carry out an activity as self-employed can have the Census Declaration Form 036, which is a simple declaration, as long as it fulfills a series of requirements and there are no intra-community operations, since in this case it is necessary to make use of another model.
It is very necessary to give this form the importance it has, since without its correct use, it may cause subsequent errors in the declaration of other tax models, and will result in penalties from the Tax Agency.
How is it made?
The Form 036 of Census Declaration, is made up of 8 Pages to fill out via system or in physical form, paper form:
- Identifying data,
- Data on the natural person and on the legal person,
- Declaration of activities and premises,
- Taxpayer large company and public administrations,
- Value Added Tax, Personal Income Tax, Corporation Tax, page
- Withholdings and Income to account and page
- List of partners, members or participants. See more information at page.
When is form 036 to be filed?
While there is no specific time limit for submitting the Form 036, this must be presented in any case before starting business, executing transactions and withholding or paying the source of income paid, paid or payable.
The Census Declaration Form 036 It can be used by anyone who wants to be part of the Census of employers, professionals and retainers.
The Census Declaration Form 036 Simplified can be used by natural persons with the following conditions:
- With a NIF credential, they do not have a representative through and are resident in Spain.
- Your fiscal address must be the same as that of administrative management.
- That it is not registered in the special VAT regimes, with the exception of the simplified, agriculture, livestock and fishing or similar surcharge.
- The one that is not registered in the monthly return register.
- Whoever does not carry out intra-community acquisitions of goods, not established or provided for in article 14 of the VAT Law or long distance sales.
- They are not passive entities of Special Taxes, or of the Tax on Insurance Premiums.
- The one that does not comply with the performance of movable capital.
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