Modelo 036 — Registering, modifying and deregistering with Hacienda
Modelo 036 is the census declaration you use to tell Hacienda you are starting a business activity, changing fiscal data, or ceasing activity. Since February 2025 it is the only valid census form — Modelo 037 was abolished.
Abolished on 3 February 2025
Order HAC/1526/2024 eliminated Modelo 037 (the simplified version of 036 for freelancers). All census declarations — registration, modification and deregistration — are now done exclusively with Modelo 036. The updated 036 includes a simplified version for individuals with straightforward tax situations.
What is Modelo 036?
It is the census declaration of registration, modification and deregistration in the Register of Entrepreneurs, Professionals and Withholders of the Tax Agency. In plain language: it is the form you use to tell Hacienda who you are, what you do, and which taxes you are required to pay.
Filling it in correctly determines whether you need to file Modelo 130 (quarterly IRPF payments), Modelo 303 (VAT) and Modelo 349 (intra-EU transactions), among others. What you tick in the 036 defines your quarterly tax obligations.
Who needs to file Modelo 036?
Any individual or legal entity starting an economic activity in Spain. Specifically:
- Freelancers starting self-employed activity
- Companies (SL, SA) at the start of activity or when applying for a definitive NIF
- Civil societies, communities of property and other entities without legal personality
- Individuals who will rent out a property and must apply withholding (modelo 115)
- Any taxpayer wishing to register for the ROI (intra-EU operators) to invoice without VAT to EU clients
Freelancer registration — which pages to fill in
Modelo 036 has 10 pages. For a standard individual freelancer registration, you only need to fill in pages 1, 2A, 4, 5 and 6. Here are the most important boxes:
Tick this if this is your first census declaration as a freelancer.
If you are already registered and changing something: address, activity, VAT regime, etc.
When you permanently cease activity.
Your tax identification number (DNI/NIE).
Your habitual address as an individual. This is where Hacienda will send notifications.
Professional (most common for service-based freelancers).
Activity classification code. E.g. 763 = programming, 773 = consultancy, 771/772 = design.
If you work from home, enter your address and the usage percentage (e.g. 15% if you use 15% of your home).
Most freelancers tick this. Activity started, subject to and not exempt from VAT.
The same code as on page 4.
The date you issue your first invoice or start activity.
Only if you will have EU business clients with reverse charge (Modelo 349). Do not tick for US clients.
Tick this if less than 70% of your invoices carry IRPF withholding. If you exceed 70%, you do not need to tick it.
The most common IRPF regime for freelancers with annual income below €600,000.
The same date as for VAT.
Activity: graphic design · IAE code: 771 · Works from home (20% usage)
Pages to fill: 1 (box 111), 2A (personal data), 4 (activity), 5 (general VAT), 6 (box 609 + 600 if invoicing without withholding)
Pages 3, 7, 8, 9 and 10: not applicable for this case.
How and where to file
The usual route is electronically via the AEAT electronic office. You need a digital certificate, electronic DNI or Cl@ve PIN. You can also file in person at any AEAT office, although in practice almost everyone does it online.
When do I need to file 036 again?
There are changes in your tax situation that you must report to Hacienda by filing Modelo 036 again, ticking box 120 (modification). The most common ones for freelancers:
If you move to a new home or change municipality. Important for receiving Hacienda notifications correctly.
If you start having EU business clients. Required before issuing the first reverse-charge invoice. Box 582 on page 5.
If you change activity or add a second activity. Each activity has its own code and may involve different obligations.
For example, switching from simplified to standard direct estimation, or renouncing the modules method in a given year.
When you permanently cease activity. Box 150. Not notifying deregistration can generate ghost filing obligations.
Common questions
Are Modelo 036 and 037 the same?
They served the same purpose, but 037 was a simplified 2-page version designed for freelancers without complex tax situations. Since February 2025, the 037 has been abolished and all census declarations are done with the 036.
Do I need to re-file 036 if I already filed 037?
No. The abolition of the 037 does not affect existing registrations. If you registered with the 037 in previous years, your registration remains valid. You only need to file 036 if you make a modification or deregistration from February 2025 onwards.
Does 036 replace the Social Security registration (RETA) too?
No. Modelo 036 is the census declaration with Hacienda only. RETA registration (Régimen Especial de Trabajadores Autónomos) is filed separately with the Tesorería General de la Seguridad Social. Both registrations are required to operate legally as a freelancer in Spain.
How much time do I have to file 036 before my first invoice?
You must file 036 before starting your activity, or in practice on the same date as your first invoice. Filing late can result in penalties. The standard is to do it on the same day you register with Social Security.
What happens if I don't tick box 600 (quarterly payments / Modelo 130)?
If more than 70% of your invoices carry IRPF withholding, you are exempt from filing Modelo 130 and should not tick 600. If you don't meet that 70% threshold, you are required to file the quarterly 130 and must tick 600 when registering.
How do I update my data once I'm already registered?
File Modelo 036 again, ticking box 120 (modification) instead of 111 (registration), and fill in only the pages containing the data you want to change. Leave the rest of the pages blank.
What IAE code should I use?
The IAE code classifies your activity. Developers and programmers commonly use 763, designers 771 or 772, consultants 773. AEAT has an activity search tool on their electronic office. Choosing the correct code matters because it determines your VAT regime and applicable deductions.