There used to be a simplified version, Modelo 037, but it was abolished: every census procedure now goes through the 036.
In practice, the 036 records who you are, your tax address, which activity you carry out and under which activity code, from when, which VAT and income tax regime you apply and whether you will trade with other EU countries, which requires joining the register of intra-community operators. From that information the tax agency knows which forms you must file each quarter and each year.
The typical mistake is thinking that filing the 036 means you are registered as self-employed. It only registers you with the tax agency: registering with RETA at social security is a separate procedure. Another frequent slip is not updating it when you move, open premises, start selling abroad or hire someone. If the census does not match reality, you may get letters about forms you never filed or lose access to intra-community operations.
The 036 is related to the quarterly VAT return, to income tax prepayments, to withholdings and to the estimation regime you choose. It is filed on the tax agency's sede electrónica. Keep a copy of every version you file, since it is the reference for your tax obligations.
Guides that use this term
- How to fill in the modelo 036 box by box: registering as an autónomo or an SL, IAE heading, ROI, changes and deregistration
- Registering as self-employed in Spain: the two procedures, in order and without fines
- Digital certificate and Cl@ve for foreign autónomos in Spain: how to get them with an NIE and what each one lets you do
- How to fill in modelo 130 box by box: instructions and a four-quarter worked example
- Modelo 202: the Corporate Tax instalment payment, explained
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