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V0358-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

Must file Form 840 and Form 036 for IAE registration and census entry

A company renting properties and not exempt from IAE asks whether it must submit Form 840, Form 036, or both. The DGT confirms that both forms must be filed to meet specific IAE and general census obligations.

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2026-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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