Ruta EspañaSearch
City: All cities
Language: English
Work and business

Tax census registration to start a business (form 036)

Declaración censal de alta (modelo 036)

What it is

Form 036 is the census declaration for registration, changes and deregistration in the Agencia Tributaria's census of businesspeople, professionals and withholders. The registration declaration (box 111) is filed before starting the business or professional activity, and is only ticked when an activity starts for the first time or starts again after deregistration. The Agencia Tributaria considers the activity started once goods or services are supplied, provided or acquired, payments are received or made, or staff are hired. Individuals starting for the first time can use the Censos WEB help service to file the initial registration form 036.

Official wording
La declaración de alta en el censo de empresarios, profesionales y retenedores (casilla 111) se deberá presentar con anterioridad al inicio de las correspondientes actividades empresariales o profesionales, a la realización de las operaciones, al nacimiento de la obligación de retener o ingresar a cuenta sobre las rentas que se satisfagan, abonen o adeuden o a la concurrencia de las circunstancias previstas reglamentariamente.

Official sources

Where it applies
All of Spain

Official information

Official sources

Go to the official website: Form 036 at the Agencia Tributaria (Censos WEB)

When

Before you start the activity. It counts as started as soon as you buy or sell goods or services, receive or make payments, or hire staff for the activity.

Official wording
se entenderá producido el comienzo de una actividad empresarial o profesional desde el momento que se realicen cualesquiera entregas, prestaciones o adquisiciones de bienes o servicios, se efectúen cobros o pagos o se contrate personal laboral

Official sources

Steps

  1. Step 1: Check whether you can use Censos WEB

    Censos WEB is for individuals resident in Spain who are going to start one or more activities. Among other cases, it cannot be used by companies or by a retailer selling outside Spain (for example, online); in those cases form 036 is filed through the general procedure on the e-office.

    Official wording
    En estos casos específicos, deberá presentarse el Modelo 036 mediante el procedimiento general disponible en la Sede Electrónica.

    Official sources

    Go to the official website: Form 036 at the Agencia Tributaria (Censos WEB)

  2. Step 2: Log in with Cl@ve or a certificate

    You log in with Cl@ve, an electronic certificate or DNIe. If you have none of them, another person with a valid power of representation can file it.

    Official wording
    Si el declarante no dispone de certificado electrónico ni está registrado en Cl@ve, la presentación puede realizarla otra persona autorizada mediante un apoderamiento válido.

    Official sources

  3. Step 3: Check your details and address

    Your personal details are already filled in; check your name, NIF and tax residence, and verify or change your tax address.

    Official wording
    El usuario debe verificar o modificar su domicilio fiscal.

    Official sources

  4. Step 4: Register your activities

    In the Actividades tab you add each activity with the search tool, choosing its group or heading, and say where it will be carried out.

    Official wording
    se abre el “Buscador de actividades”, donde debe seleccionar la descripción oficial de la actividad a ejercer, eligiendo el grupo o epígrafe correspondiente.

    Official sources

  5. Step 5: Answer the questions and check the tax schemes

    From the preliminary questions the system automatically sets your VAT and income tax scheme and whether you must make instalment payments. Check them carefully: they cannot be changed; if you disagree, you have to leave and file form 036 through the general route.

    Official wording
    Los regímenes tributarios autocumplimentados no pueden modificarse.

    Official sources

FAQ

I am already registered and start another activity — do I tick box 111?

No. Box 111 is only for the first time or for restarting after deregistering. A new activity while already registered is notified with box 127 and page 4 of form 036.

Official wording
El inicio de nuevas actividades económicas, estando ya de alta en el censo de empresarios, profesionales y retenedores, se comunicará marcando la casilla 127

Official sources

What if I have questions while filling it in?

You can get in touch through the “¿Necesitas ayuda?” icon in Censos WEB. Basic tax information: 91 554 87 70 / 901 33 55 33.

Official wording
Información tributaria básica: 91 554 87 70 / 901 33 55 33

Official sources

Related procedures

Terms used on this page