If you’re starting a business in Barcelona — whether as a self-employed person, setting up a company or as a foreigner settling in Catalonia — there’s one formality that comes before any invoices: Form 036. It’s your gateway to the tax register and determines, from day one, which taxes you’ll need to pay.
As an international consultancy and tax agency in Barcelona, here at Taxmind we’ve put together this guide to explain what Form 036 is and in which situations it’s mandatory, using real-life examples. If you still have any doubts or queries, please leave them in the comments and we’ll reply promptly with the relevant explanation.
What is Form 036?
Form 036 is the registration, amendment and deregistration form for the Tax Agency’s (AEAT) Register of Business Owners, Professionals and Withholding Agents. In simple terms: it is the document you use to inform the tax authorities that you are starting a business and to provide them with all your tax details (identification, tax address, business activity, IAE classification, VAT regime, personal income tax regime and withholding obligations).
It is governed by Order EHA/1274/2007 and updated by Order HAC/1526/2024. Without Form 036 submitted correctly, your registration as a self-employed person or company does not exist in the eyes of the tax authorities: you will not be able to issue VAT invoices, make tax deductions or comply fully with your tax obligations.
What exactly is Form 036 used for?
Basically, for all of the following:
- To register with the tax authorities before starting your business.
- To notify the tax authorities of any changes: change of tax address, business activity, VAT or income tax regime, opening of business premises, etc.
- To apply for deregistration from the business register when you cease trading.
- To register for intra-Community transactions (registration with the ROI and obtaining a VAT registration number).
- Report the beneficial ownership of legal entities and apply for the reinstatement of the tax identification number (NIF) (updates to the revised Form 036).
Form 036 vs. Form 037: what has changed
For years, many individual self-employed workers were able to use Form 037, a simplified version. Order HAC/1526/2024 abolished it with effect from 3 February 2025. The reason was that the assistance tools on the AEAT’s Electronic Portal already adapt Form 036 itself to each filer’s profile, so the simplification is now incorporated into Form 036.
| Background | Previously (until Feb. 2025) | Now (from Feb. 2025) |
|---|---|---|
| Census forms | Form 036 (general) and 037 (simplified) | Form 036 only |
| Who used Form 037 | Self-employed individuals carrying out simple business activities | Everyone uses Form 036 (via the online portal) |
| Beneficial ownership | Not reported in the census | It is reported on form 036 (legal entities) |
| Reinstatement of Tax Identification Number (NIF) | Separate procedure | Applied for using form 036 itself |
In practice, it makes no difference today whether you are a sole trader or a company (the form is always 036), but the online portal only shows you the boxes that apply to you.
Who is required to submit Form 036?
Individuals (self-employed persons) who commence a business or professional activity in Spain, and legal entities (companies) – that is, SLs, SAs, cooperatives, civil partnerships, communities of property, etc. – are required to submit Form 036.
In addition to these groups, the following must also complete this procedure:
- Withholding agents: those who will be making deductions or payments on account (for example, when paying wages or rent).
- Those receiving income subject to withholding tax who are not business owners: e.g. a landlord who lets premises to a company.
- Intra-Community operators: those who carry out intra-Community supplies or acquisitions of goods and services.
- Non-residents operating in Spain through a permanent establishment or who receive income here that is subject to withholding tax.
- Persons not established within the territory where VAT applies (excluding the Canary Islands, Ceuta and Melilla) but who are liable for that tax.
- Partners, heirs, co-owners or shareholders of entities operating under the income allocation regime with obligations arising from that status.
Examples of common scenarios in Barcelona and Catalonia
These are real-life cases in which a taxpayer or company is required to submit Form 036 to the AEAT:
| Situation | Why is Form 036 compulsory? |
|---|---|
| Registering as a self-employed person | Registration with the tax authorities prior to commencing business and issuing your first invoice. |
| Set up an SL or SA | All companies must be registered with the census and obtain/activate their tax identification number (NIF). |
| Foreign nationals becoming self-employed in Barcelona | With a NIE/NIF, you must submit Form 036 to operate legally as a self-employed person. |
| Selling goods or providing services to other EU countries | This requires registration with the ROI and a VAT number (NIF-IVA) via Form 036. |
| Non-resident with a permanent establishment | Head office, office or premises in Spain that gives rise to tax registration obligations. |
| Letting commercial premises to a company | The landlord receives rental income subject to withholding tax and must be registered for tax purposes. |
| Changing your tax address or business activity | Amend the tax register within one month of the change. |
| Hiring your first employee | You become an income tax withholder: you must report this (Form 111). |
| Ceasing business activity or closing the company | Deregister with the tax authorities to cease incurring periodic tax obligations. |
When should Form 036 be submitted? Key deadlines
Registration must take place before commencing business activity and before issuing the first invoice.
If you need to make any changes, you have one month from the date the change occurs (address, business activity, tax regime, etc.). To notify deregistration, this is normally done in the month following the cessation of business activity. In the event of the owner’s death, the heirs have one month from the date of death.
And what happens if we do not submit Form 036
Failing to submit Form 036 when it is mandatory (or submitting it after the deadline) constitutes a tax offence. The standard penalty for failing to submit a business registration return on time, where there is no direct financial loss, is a fine of 200 euros, which is reduced to 100 euros if you rectify the situation voluntarily before receiving a formal notice from the tax authorities. Submitting incorrect or incomplete information may also result in a penalty. Added to this are practical problems: being unable to issue invoices correctly, deduct expenses, or operate in compliance with the law.
How do you submit Form 036 in Barcelona?
Form 036 consists of 9 pages, although you will only need to complete the relevant sections. You can submit it in two ways:
☑️ Online submission (recommended)
- Using an electronic certificate or DNIe on the AEAT’s Electronic Portal.
- Using a Cl@ve PIN (for individuals not required to have a certificate).
- Using the Single Electronic Document (DUE) via a PAE Point in the CIRCE network, which is useful when setting up a company.
Electronic submission is mandatory for public limited companies and limited liability companies, large enterprises and public administrations.
☑️ In-person submission
By prior appointment at the AEAT branch or office corresponding to your tax address in Barcelona, Catalonia. You must bring the completed and validated form. Always keep the receipt of submission: this serves as proof of the date of your registration, amendment or deregistration.
Form 036 for foreign nationals and non-residents
Any foreign national settling in Barcelona will need to deal with Form 036 at several key stages. To become self-employed, you will need your NIE/NIF and must submit Form 036 before you can issue invoices. If you intend to buy or sell goods and services within the EU, you will need to apply for registration with the ROI and obtain your VAT number using this same form (we explain this in our guide to the Register of Intra-Community Operators).
If you are a non-resident with a permanent establishment in Spain, form 036 is the way to declare your tax status.
At Taxmind, we are authorised partners of the AEAT and have been assisting foreign residents and non-residents in Barcelona, Pineda de Mar and Girona for over 15 years. We coordinate all municipal registration procedures with Social Security registration (RETA) and all other formalities to ensure that foreign nationals settle in without any surprises.
Frequently Asked Questions
To summarise everything explained above, we’ve condensed the information into these frequently asked questions that clients and users ask the Taxmind team:
☑️ Is it compulsory to submit Form 036 before issuing an invoice?
Yes. You must submit it before starting your business and before issuing your first invoice. Only then will you be registered on the census and able to charge VAT and make tax deductions correctly.
☑️ Does Form 037 still exist?
No. As of 3 February 2025, Form 037 was abolished by Order HAC/1526/2024. All registrations, amendments and deregistrations are now carried out using Form 036, via the AEAT’s Electronic Office.
☑️ How much does it cost to submit Form 036?
Submitting the form to the AEAT is free of charge. The only cost would be for professional advice if you decide to have an accountancy firm review and submit it on your behalf.
☑️ I live in Barcelona – do I have to go to a specific tax office?
Each taxpayer is assigned an AEAT office based on their tax address. However, if you submit it online using a digital certificate, DNIe or Cl@ve, you can do so from anywhere, without having to travel.
☑️ What happens if I make a mistake when filling it in?
You can resubmit Form 036 by ticking the ‘amendment’ box and correcting the details. It’s best to do this as soon as possible to avoid any issues with your future tax returns.
☑️ I’m a foreign national and want to become self-employed in Barcelona. Do I need Form 036?
Yes. Using your NIE/NIF, you must submit Form 036 to register on the self-employed register before you start invoicing. If you’re going to trade with other EU countries, you’ll also need to apply for a VAT registration number and register with the ROI using the same form.
☑️ What is the penalty for failing to submit it?
It is usually a fine of 200 euros, reduced to 100 euros if you regularise your situation voluntarily before receiving a notice from the tax authorities, in addition to the inconvenience of not being able to issue invoices or claim tax-deductible expenses in accordance with the law.
Conclusions
As of 3 February 2025, Form 037 (the simplified version) has been abolished by Order HAC/1526/2024. Today, Form 036 is the only registration form for registering, amending details or deregistering with the tax authorities. If you come across guides that still refer to Form 037 as a valid option, they are out of date.
If you need help with Form 036 in Barcelona or elsewhere in Spain, it’s best to avoid errors in the IAE section or regarding VAT/personal income tax (IRPF) status, which could later force you to submit a correction. Our team will review and submit the census declaration on your behalf. Book an appointment with our team, drop us a line or give us a call if you prefer.
