Obligations marked by the Treasury for registration in the Census of Entrepreneurs

It is a mandatory procedure for all those who carry out a professional activity

Any person who is going to carry out a professional or business activity must register in the Census of Entrepreneurs, Professionals and Retainers. This includes those engaged in the production or distribution of goods or services, commerce, craft activities, agriculture, forestry, livestock, fishing, construction, mining, and the exercise of liberal and artistic professions. Before starting the operation, it is necessary to request registration in the census, as dictated by the Tax Agency in all the following cases:

• People or entities that are going to carry out a professional or business activity. That is, self-employed and entrepreneurs.
• Commercial companies.
• Partners, heirs, community members or members of entities under the income allocation regime, when professional activities are carried out and they have tax obligations derived from their status as members of said entities.
• Those who make intra-community acquisitions of goods, which are subject to Value Added Tax (VAT), and do not act as businessmen or professionals.
  Those who pay income subject to withholding or payment on account.
• People or companies not resident in Spain, but who act within the territory through a permanent establishment or make withholdings or deposits on account in our country. Even those in which the attribution of income is carried out abroad, but they have a presence in Spanish territory.
• Entities or companies that are not established within the application of the Value Added Tax (VAT), when they are taxpayers of said tax.

All of them must check box 111 for registration in the census to apply. In addition, entities under the income allocation regime must also check box 601, since they are obliged to make installment payments on account of personal income tax.

The documentation to be submitted for the discharge request is as follows.

– Model 037. Or what is the same, simplified census declaration, consists of three pages. Through it, registration in the census of businessmen, professionals and retainers is requested, by checking box 111. To do this, they must be resident natural persons and who meet all of the following circumstances:

-Have assigned a Tax Identification Number.
-Do not act through a representative.
-Your fiscal domicile coincides with that of administrative management.
They are not big companies.
-They are not included in the special Value Added Tax (VAT) regimes, except in the case of a simplified regime, special regime for agriculture, livestock and fishing, equivalence surcharge or cash criteria.
-Not be registered in the register of intra-community operators or in the monthly VAT refund.
-Do not make any of the intra-community acquisitions of goods not subject to VAT.
-Do not make distance sales.
-They are not taxpayers of Special Taxes or Insurance Premium Tax.
-They do not pay income from movable capital.

– Model 036. Census declaration and consists of eight pages (page 2 is divided into 2A, 2B and 2C). This document is used in general, by any taxpayer who has to comply with the formal tax obligation to present said declaration.

Those people or companies that start a professional or business activity for the first time should only check box 111. In the event that the self-employed person or company is already registered in the Census, but new activities are going to be carried out, they must be informed checking box 127. This corresponds to the modification of data related to economic and local activities.

The registration statement must be submitted, as we have anticipated, before the start of the activity. It is understood that a professional activity has started when any delivery, provision or acquisition of goods or services is made. Also at the moment in which they make collections or payments, or hire personnel, with the purpose of intervening in the production or distribution of said goods or services. Therefore, before carrying out any of the operations described, it is mandatory to have registered in the Census of businessmen, professionals and retainers.

Our professionals in tax and labor matters can help you when registering your activity and advise you in the first steps of your business. You can fill in the fcontact form Or go directly to our offices by calling 968 45 46 24.