Modelo 036: the census return
Modelo 036 tells the Tax Agency that you are starting, changing, or stopping an activity. It also states your VAT and income-tax regimes and which forms apply to you.
When it is a registration and when it is not
Box 111 is registration on the census of entrepreneurs, professionals, and withholders. You tick it the first time, or when you return after a deregistration. If you are already registered and you add another activity, that is a modification, not a new box 111. Public limited companies and limited companies file modelo 036 online.
- First registration: box 111, before you start.
- Another activity while already registered: a modification, not a new 111.
- Modelo 036 is also used to deregister and to change data.
Uploading modelo 036 is not filing it
In Factura Fácil you can attach the modelo 036 PDF to complete your profile. That does not send the form to the Tax Agency. Filing is done on the Tax Agency site, with a certificate or Cl@ve when the procedure allows it. The first step is in registering as an autónomo.
Common questions
Are modelo 036 and modelo 037 the same?
No. Modelo 037 is the short form for many individuals. If your case does not fit modelo 037, the form is modelo 036.
Does the app choose my VAT and income-tax regimes?
No. Those regimes are declared on the census. The app calculates the forms that fit the profile you set.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.