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The DGT confirms that both forms are necessary as they represent distinct formal obligations.
Cuestión planteada Se plantea si el alta en el epígrafe 861.1 debe declararse tanto en el modelo 840 como en el modelo 036.
Para el inicio de la actividad de arrendamiento de viviendas, el sujeto pasivo debe presentar la declaración de alta en la matrícula del IAE mediante el modelo 840. Asimismo, al tratarse de un empresario que inicia una nueva actividad, debe presentar la declaración censal de modificación mediante el modelo 036. No existe duplicidad, ya que son obligaciones censales de carácter distinto.
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