The change came with Orden HAC/1526/2024, which also reworked Modelo 036 to make it easier to handle. If a guide tells you to file a 037, it is outdated: the equivalent procedure now goes through the 036.
In practice, the 036 covers three moments in the life of a business: registration, when you start; modification, whenever something relevant changes, such as your tax address, your activity, your VAT regime or the way you are taxed under personal income tax; and deregistration, when you close. A freelancer who used to change their address with the 037 now makes that same change through the 036.
The typical mistake is believing that the census form alone registers you as an autónomo. It does not: registering with the tax agency and registering with Social Security are separate procedures, and you need both. Another common slip is not reporting changes: if you start a new activity or switch regime and do not update the 036 accordingly, your census obligations no longer match what you actually do.
What you tick in the 036 decides which periodic returns you must file and how often. In kontora you start from those census details so returns are prepared box by box with deadline reminders.
Guides that use this term
- Registering as self-employed in Spain: the two procedures, in order and without fines
- How to fill in the modelo 036 box by box: registering as an autónomo or an SL, IAE heading, ROI, changes and deregistration
Related terms
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