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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.
Cuestión planteada Se plantea si tiene que presentar el modelo 840, el modelo 036 o ambos
Al no estar exenta del IAE, la entidad debe presentar el modelo 840 para el alta en la matrícula del impuesto en el epígrafe correspondiente antes de un mes desde el inicio de la actividad. Asimismo, debe presentar el modelo 036 para cumplir con sus obligaciones censales de carácter general por el inicio de la actividad económica.
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