Form 037

Contents:

What is the 037 self-employed registration form?

The AEAT Form 037 is a census declaration for registering self-employed and business activity with the Tax Agency.

This census declaration is a simplified form used to register as a self-employed person or as a business. It's a condensed version of Form 036, but to register using this form, you must meet specific conditions to complete it without any problems.

Form 037 is also used to report any changes to our information and to remove ourselves from the census.

When should Form 037 be submitted to the Treasury?

There's no specific timeline for submitting this form. Just keep in mind that once you've decided to become self-employed or have an SME, you must register on the census on any working day.

We emphasize the importance of submitting Form 037 before starting any professional activity.

How to fill out Form 037 and who should submit it

To be able to submit Form 037 we must meet a series of requirements that we detail below:

• Have a NIF
• Be residents in Spain
• Not having the status of a large company
• That our tax address coincides with that of the administrative management
• Do not act through a representative
• Not being registered in the Register of intra-community operators or in the monthly return register
• Do not make purchases not subject to those provided for in Article 14 of the Value Added Tax Law.
• Not be included in special VAT regimes, unless the simplified regime, special regime for agriculture, livestock or fishing, or special regime for equivalence surcharge or special regime for cash basis
• Do not make distance sales
• Do not satisfy real estate capital returns
• Not be subject to special taxes or taxes on insurance premiums

Important: If you do not meet any of these requirements, instead of submitting Form 037, you must submit Form 036, a document that includes all the options for registering in the census.

Form 037 can be submitted physically using a paper form at the Tax Agency's offices and administrations. If you choose to submit it digitally, you can also submit it electronically, including your digital identification (details, NIF, first name, last name, tax address, etc.).

Any changes to your information must be reported to the Treasury to keep your tax obligations up to date. Using this form, you can submit any tax form relevant to your activity.

Penalties for filing Form 037 late

The consequence of submitting census form 036 or 037 late is a 200 euro fine, which can be reduced by 25% if paid within the deadline indicated in the notification.

Although this is a minor tax violation, we recommend that you submit this document within the specified timeframe.