Form 037 is disappearing: How does it affect you?

Content:

The Tax Agency has taken a decisive step in simplifying tax procedures with the elimination of Form 037 , a measure that directly affects thousands of self-employed workers in Spain.

This amendment, which came into effect on February 3, 2025, marks a turning point in the administrative management of self-employment.

Reasons behind the elimination of model 037

The decision to eliminate form 037 is not arbitrary.

The Tax Agency has based this measure on several key factors:

1. Technological advances: The modernization of the Tax Agency's digital services has made the simplified version no longer necessary.

2. Unification of procedures: The existence of two similar models generated unnecessary duplication in administrative processes.

3. Improved support services: The implementation of tools such as the "census informant" and the "activity and tax obligation search engine" significantly facilitates the completion of Form 036.

What does this change mean for the self-employed?

This means that from now on, all procedures related to registering, deregistering, or modifying tax data must be carried out exclusively using Form 036 .

This decision represents a significant transformation in the way self-employed workers interact with the Tax Administration.

Now the model 036:

Form 036, regulated by Royal Decree 1065/2007 of 27 July, now becomes the sole document for managing the census of self-employed workers .

This model is used for:

• Starting an economic activity by registering with the Treasury

• Make changes to tax data, including changes to the IAE heading

• Declare the beneficial ownership of the business in the case of companies

• Communicate the cessation of economic activity

What advantages does it have?

Although Form 036 is more extensive than its predecessor, the Tax Agency has implemented significant improvements :

• Digital Simplification: Updated telematics systems make completion more intuitive

• Integrated assistance: Built-in help tools guide you through the entire process

• Greater accuracy: Error reduction thanks to automatic verification systems

Recommendations for the transition

To successfully adapt to this change, self-employed workers should :

1. Familiarize yourself with Form 036 before you need to complete any procedures.

2. Consider seeking help from specialized professionals to avoid presentation errors.

Legal and regulatory framework

This modification is based on various legal provisions :

• Order HAC/1526/2024: Establishes the elimination of model 037.

• Law 58/2003, of December 17, General Tax Law: General framework of tax obligations.

• Royal Decree 1065/2007: Regulates tax management and inspection procedures.

Conclusion

The elimination of Form 037 represents a further step in the modernization of the Spanish Tax Administration . Although it may initially seem like a significant change, improvements in digital tools and support services will facilitate the transition to using Form 036 exclusively.

It is essential that self-employed individuals familiarize themselves with this new procedure and, if in doubt, do not hesitate to seek professional advice to ensure proper management of their tax obligations.

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