TAX RETURN FORM 036 or 037

Speed up your business with these expert tips on "Registering with the tax authorities (tax form 036 or 037)". Analyse and discover this TIP!

You have to be registered with the tax authorities to be able to apply for subsidies (including EOI), to be able to issue invoices to your clients and to be able to get paid, to be able to deduct expenses and investments... and, in order not to be penalised, in case you have started your new business... registering is free of charge. If you are already registered, you only have to send an email to mentorday@mentorday.es so that we can manage your grants.

If you have not yet registered with the Tax Authorities, we can help you as PAE point (+), BEING REGISTERED WITH THE TAX AUTHORITIES IS AN ESSENTIAL REQUIREMENT TO BE ABLE TO APPLY FOR YOUR SUBSIDY.

In order to register with the tax authorities, you must complete form 036 or 037 and submit it in the following manner electronics (see+) or that we carry it out as an EAP. It is important that the registration is communicated either on the same day as the start of self-employment or up to 60 days before. In the event that this is done retrospectively, the first day of that month shall be considered as the date of registration and the full month's fee shall be payable.

MODELS

• Form 036 is the form for registering with the Inland Revenue as a self-employed person in Spain. 
• Form 037 is the form for registering with the Inland Revenue as a company. 

Both forms must be submitted to the Registry of the Tax Agency to comply with legal and fiscal requirements. It is important to bear in mind that the forms may vary depending on the Autonomous Community in which the company or self-employed person is located. It is compulsory for most professions to register with the tax authorities in order to carry out the professional activity and to be able to apply for the EOI subsidy.

The only ones who are not obliged to register with the tax authorities are:

• Members of cooperatives. The cooperative is obliged to file 037.
• General partners
• Managing partners (see+), because in this case it is the company that registers for 037.
• Religious professionals
• Cooperating relatives (see+).
• Family members of agricultural workers

Once you have registered with the tax authorities, you can register with the social security, in order to continue with the legal side of your new company.

Registration with the tax authorities of a self-employed person, 036

TO GIVE OF REGISTRATION AS SELF-EMPLOYED (+) IN THE SPANISH TAX OFFICE, YOU MUST FOLLOW THE STEPS BELOW:

1. Register with the Social Security: you must register with the General Treasury of the Social Security (TGSS) as a self-employed worker and obtain a social security number.
2. Apply for a digital certificate: you must apply for a digital certificate that allows you to access the Tax Agency's online services.
3. To register for Personal Income Tax (IRPF): you must register for Personal Income Tax (IRPF) and obtain a tax identification number.
4. Apply for a bank account for the self-employed: you must open a specific bank account for the self-employed, where the income and payments corresponding to your activity will be made.
5. Make the corresponding payments: you must make the corresponding payments to the social security and tax authorities, including the monthly self-employed fee and the payment of taxes.
6. Filing a tax return: at the end of each tax year, you must file the corresponding tax return.

It is important to note that the requirements and procedures may vary depending on the activity you are going to carry out as a self-employed person and where you are in Spain. Therefore, it is advisable to contact the Tax Agency or a tax advisor for more information and to make sure you comply with all the necessary requirements and procedures.

Registration with the tax authorities of a limited liability company, 037

TO REGISTER A LIMITED COMPANY WITH THE SPANISH TAX AUTHORITIES, YOU MUST FOLLOW THE FOLLOWING STEPS:

1. Register the company: you must register the company in the relevant commercial register and obtain a tax identification number.
2. Obtain a digital certificate: you must apply for a digital certificate that allows you to access the Tax Agency's online services.
3. Registration with Social Security: you must register the company with the General Treasury of the Social Security (TGSS) and obtain a social security number for the company.
4. To register for corporate income tax: you must register the company for corporate tax purposes and obtain a tax identification number.
5. Apply for a bank account for the company: you must open a specific bank account for the company, where the receipts and payments corresponding to its activity will be made.
6. Make the corresponding payments: you must make the corresponding payments to the social security and tax authorities, including monthly contributions and the corresponding taxes.
7. Filing annual accounts and tax returns: at the end of each fiscal year, you must file the annual accounts and the corresponding corporate income tax return.

It is important to note that the requirements and procedures may vary depending on the activity to be carried out by the company and where it is located in Spain. It is therefore advisable to contact the Tax Agency or a tax advisor for more information and to ensure that you comply with all the necessary requirements and procedures. ¡¡Remember that mentorDay is an official PAE and that we can therefore carry out all the necessary procedures!