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V0358-26 19 February 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

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.

The question raised

It is asked whether Form 840, Form 036, or both must be submitted

The DGT's ruling

As it is not exempt from the IAE, the entity must submit Form 840 to register in the tax roll under the corresponding heading within one month of the commencement of activity. Likewise, it must submit Form 036 to comply with its general census obligations due to the commencement of economic activity.

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