Simplified Census Declaration Form 037: Format, What it is and MORE

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The Form 037 of Simplified Census Declaration, It is used for the self-employed and companies to register for the activities of the Tax Agency.

In this article, you can explain the 037 model, what it is for, how it is filled and others you should do if you plan to give registered as self-employed and you must present this document.

Format of Form 037 of Simplified Census declaration

This model 037 has been thought by the self-employed, which must meet the following requirements to present this model:

  • Have a NIF or NIE number
  • Tax residence and that of administrative management must be the same.
  • It can not try a company
  • Can’t be part of any special VAT regime. Exceptions, such as: the simplified regime, the equivalence surcharge, cash or agriculture, livestock and fishing criteria.
  • You cannot be part of the Registry of Intra-Community Operators (ROI)
  • You cannot be part of the registry of monthly VAT refund
  • Neither can you make acquisitions intracommunity that are not subject to VAT
  • You cannot receive income from movable capital.
  • It is inconceivable to carry carry out distance sales
  • Not be a taxpayer of Special Taxes or Tax on Insurance Premiums.

Form 037 will be presented in printed form at the window (a previous download of the form must be made through or on pre-printed paper provided by the Finance Administration.

It must be submitted on paper when it comes to processing the obtaining of the NIF, since the online presentation requires the NIF.

Also, the form is presented, the role of resignation of the person to a regime of income attribution.

To submit this document online, you need these data:

  • Recognized electronic certificate: Filing online through the electronic certificate is mandatory for the public administration, large companies, taxpayers, commercial companies or when requesting the registration of the monthly VAT refund.
  • By pin key for natural persons, who are not obliged to present it by means of the electronic certificate.
  • In the declaration of discharge if it is previous discharge to declare previous expenses is the necessary moment for it.
  • In the modification, the period is one month from the occurrence of the event causing such modification

If the person waives special regimes, must be submitted during a month prior to the beginning of the financial yearIf it is not submitted within said period, the applicable regime during the year is considered extended.

In the proposal for the percentage of expenses prior to the deductible activity, it is presented at the same time as registration is declared.

The option of special pro-rata of VAT in the same placeor, is that the journalist declaration of VAT, begins to apply from the beginning of the activities, the other cases, it is within the term of the last declaration of the previous year.

In the resignation of the modules and direct regime, simplifies personal income tax appearing during the month of December the previous year.

The waiver of the modules regime and the simplified direct of personal income tax is presented during the month of December of the year.

Filling of Declaration Form 037

In this version it is very simplified with respect to previous model (36) consists of only 3 pages, so, it is very easy to complement it.

In addition, a good fact is that, being a natural person, it can be presented electronically, if you have a digital signature, or at the headquarters of the Tax agency that corresponds to your fiscal domain.

On the first page, you must specify the identifying data and the reason for the presentation: registration, cancellation or modification of the Business Census.

On the second page you have to indicate the obligation of installment payment on account of the corresponding income tax and the mode of estimation in which you will be taxed IRFP (objective or direct: normal or simplified)

Then you come to the VAT section where you can indicate the exact date on which the activity begins, operations are carried out that are exempt or not from the tax and the regime applicable to it. These regimes that apply to you are shown in the model 037, and is divided as follows:

  • general
  • Special scheme equivalence surcharge
  • Agriculture, Livestock and fishing
  • Simplified General
  • Cash Criterion Special

Finally, the third page is dedicated to withholdings and payments on account and the specification of the activity. That is, here you have to describe what is decided, the type of activity that takes place and the group or the Heading of the Economic Activities Tax in which the activity is framed.

It must be specified where the activity will take place. Regarding withholdings and income, it must be communicated to the Treasury, withholding and income obligations, in order to later comply with the quarterly returns through the Models 111 (IRPF) and the model 115 (rental of urban property)

What is it for?

East form 037, is obliged to be fulfilled, any natural person, businessman or professional, who goes to start one or more economic activities in Spain.

Likewise, the presentation to make modifications to the Business Census when it varies in some of the identified data reported at the time of discharge, or any other consigned later in previous modifications.

There are deadlines of one month to present thedeclaration and modifications from the moment it occurs the fact that requires its completion.

We must also resort to this 037 model where the Census is downloaded in the same period of time, one month, if it is done by the cessation of the Activity.

If due to the death of the taxpayer, the heir has up to six months from the declaration of death to appear.

Who should process it?

Model 037 is a reduced version of the simplified 036, which can be declared in the most limited form since it does not work for large companies, you cannot present a representante, the tax address must be the same.

These, are limited by special VAT regimes that is declared in it, it does not declare intra-community relations or the monthly return record, no non-subject operations or distance sales are carried out, that we are not subject to special taxes or returns on movable capital.

What is the Simplified Census Declaration Form 037?

East model 037 is a document With which you must register with the Treasury if you decide to become self-employed. By completing and submitting this form you are enrolled in the Census of Entrepreneurs, previous and necessary phase to start your economic activity.

Despite the fact that it is a simplified model, they are very well understood for, if the person has decided to constitute an SME rune, they cannot choose it because it can only be used by tax person.

It can be treated in a simpler way to register in the Treasury, each user can do it, when required, without any problem, as long as they consult everything related to this Form.

There are some unknowns that many users should ask themselves when carrying out this process, and here we have it:

  • When is model 037 presented?

It is in the same way as the 036 model, there is no specific presentation schedule. Any business day of any month is valid to fill in form 037

What must be clear is that it must be presented before starting the activity.

  • To register with Social Security, is the model valid 037?

No. To be able to register as a self-employed person in Social Security, you must fill out the corresponding form and present yourself in said body.

  • What is the difference between model 037 and 036?

Practically, the 037 model is designed for autonomous people. This, too, can be filled in the 036 model. However, it meets the requirements of the first section, with the 037 model it is enough and it is faster.

  • Can invoices be issued before filing form 037?

No self-employed person can start billing before signing up for the Treasury, so no invoices can be made, nor can any type of billing or accounting be carried out legally.

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