The R.D. 1605/2007, of July 27, which regulates certain tax censuses and Order EHC / 2007, of April 26, which approves model 036 of census declaration of registration, modification and cancellation in the census of taxpayers and the scope and general conditions for its presentation are established, constitute the legislation to be taken into account in this matter.
Forced to declare
All those who are to be part of the Census of taxpayers, regulated in the R.D. 1041 / 2003. They must present the declaration of discharge:
- Those who develop or will develop business or professional activities. - Those who obtain income subject to withholding or payments on account - Individuals who make intra-community acquisitions of goods subject to VAT - Non-residents in Spain, who have a permanent establishment - Partners, heirs, community members or shareholders under the regime of Attribution of income that develop business or professional activities.
They must present a declaration of modification:
- When any of the data collected in the registration declaration changes, the taxpayer must notify the Administration through the appropriate declaration of modification - When a person or entity in constitution that has a Provisional NIF assigned provides the pending documentation necessary for The assignment of the Definitive NIF, you must request it by means of a census declaration of modification.
They must present a census declaration of withdrawal:
- Those who cease to carry out all kinds of business or professional activities.
Exemption from filing the declaration in the SLNE
In the case of companies that present the DUE to telematically carry out the procedures for the incorporation of the SLNE, they will be exempt from the obligation to present the registration census declaration, without prejudice to the subsequent presentation of the corresponding modification and cancellation declarations in the extent to which the information and circumstances reflected in said DUE vary or should be expanded.
For this purpose, the telematic processing system (STT) will send the competent Tax Administration the data contained in the DUE, which are indicated in Decree 682/2003, of June 7.
Deadline for submission
In general, the registration declaration must be submitted prior to the start of the corresponding activities.
The modification statement must be submitted within one month, counting from the day following the day on which the events that determine its submission occurred, except in cases where others are specifically provided.
The census declaration of withdrawal must be submitted within a month from the end of their activities.
Form and place of presentation
Form 036 may be submitted in print or online via the Internet.
The presentation in print will be made in the Administration, or failing that, delegation of the state tax administration agency corresponding to the tax domicile of the holder.
Tags: procedures, Treasury, legal regulation, declaration, conditions, presentation, legislation, census, registration, modification, cancellation, exemption, deadlines, activities, Administration.