Simplified census declaration form 037 disappears

Who used form 037 until now?

Until now, applications to register in the Census of Entrepreneurs, Professionals and Withholders could be made using form 037, the simplified census declaration, which is easier to fill in, by resident individuals who meet all of the following circumstances:

• Having been assigned a Tax Identification Number.
• Not acting through a representative.
• Whose fiscal address coincides with their administrative address.
• Not being large companies.
• Not being included in the special VAT regimes, with the exception of the simplified regime, the special regime for agriculture, livestock and fishing, the special regime for the equivalence surcharge or the special regime for the cash accounting method.
• Not being registered in the Register of Intra-Community Operators or in the Register of Monthly Refunds.
• Not to make any of the non-taxable acquisitions provided for in Article 14 of the VAT Act.
• Not to make distance sales.
• Not to be liable for Excise Duties or Insurance Premium Tax.
• Not to pay income from movable capital.

Likewise, those taxpayers who were natural persons resident in Spain and did not have the status of large companies could use form 037 to communicate the following changes:

• Change of tax domicile and domicile for notification purposes.
• Change of other identifying information.
• Change of data relating to economic and local activities.
• Change of data relating to VAT, if they pay under the general regime or under one of the special regimes of equivalence surcharge, simplified, agriculture, livestock and fishing or cash basis.
• Change of data relating to personal income tax.
• Modification of data relating to withholdings and payments on account of income from personal work, professional, agricultural, livestock, forestry or other economic activities, prizes, certain imputations of income, income from the leasing or subleasing of urban properties or certain capital gains.

Why is form 037 disappearing?

The widespread electronic filing of census forms and recent technological developments have led to a significant expansion and improvement of taxpayer assistance services, two of which stand out:

• The census informant, which offers taxpayers information on how to apply for a tax identification number (NIF), the different census declaration forms, how, where and why to file them, as well as the documentation to be attached in each case.
• The search engine for activities and their tax obligations, which provides information on the groups or headings into which the economic activities included in the IAE (economic activities tax) tariffs are classified (including classification in the CNAE (national activity classification) for guidance only), as well as other activities not included in the IAE tariffs (agricultural, livestock, forestry or fishing activities), by entering one or more significant words of the activity to be classified or or the code of a group or heading. It also makes it possible to determine the tax obligations of the activity carried out by the taxpayer.

Well, these new census assistance tools, together with the improvements made to the programmes to help with completion.

From what date can it no longer be used?

It will come into force on 3 February 2025 and will be applied for the first time to forms 030 and 036 submitted from that date onwards.

Therefore, census declarations of registration, modification and cancellation in the Census of Entrepreneurs, Professionals and Withholders that are submitted from then on will have to be made using form 036, even in the case of those obliged who could previously fall within the scope of the simplified census declaration.

If you have any questions regarding this matter, please do not hesitate to contact us, by calling Carles Monfort Codina or sending an email to cmc@btsasociados.com. We will be delighted to help you.