Tax register of business persons, professionals and withholders - Tax register declaration of registration, modification and removal and simplified tax register declaration. (Forms 036 and 037)

Tax register of business persons, professionals and withholders - Tax register declaration of registration, modification and removal and simplified tax register declaration. (Forms 036 and 037)

Those that must be registered in the tax register of business persons, professionals and withholders must file a declaration of registration using Form 036 or 037, pursuant to the Order approving both forms. The tax register of business persons, professionals and withholders will form part of the tax register of parties liable for taxation.

When any of the data included in the declaration for registration or in another subsequent declaration changes, the party liable for taxation must notify the local tax office using the corresponding declaration of modification, using Form 036 or 037, pursuant to the Order approving both forms.

The declaration of removal from the tax register of business persons, professionals and withholders must be filed by those that cease to engage in all types of business or professional activities or who should not form part of the register, using Form 036 or 037, pursuant to the Order approving both forms.

Form 036 will also be used for the following purposes, among others:

1. Application for the assignment of a provisional or definitive tax identification number, regardless that the requesting legal person or organisation is not obliged to file the declaration for registration in the tax register of business persons, professionals and withholders. Assignment of the tax identification number (NIF), at the request of the interested party or ex officio, will determine the automatic inclusion of that person or organisation in the tax register of parties liable for taxation. Likewise, using tax register declaration Form 036, parties liable for taxation that are private individuals who are business persons or professionals and do not have a tax identification number (NIF) shall request a NIF.

2. Application for inclusion or removal from the register of intra-Community operators and monthly refund register.

3. Those organisations that decide to apply the special tax system for non-profit organisations must notify it by filing tax register declaration Form 036. Similarly, in the event of waiving this system, they must file the corresponding tax register declaration.