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V2750-23 10 October 2023 · SG de Tributos Criterion in force
OTRO · comunidad de bienes

A modification declaration of form 036 is required if community of goods data changes

A community of goods established to operate in financial markets and virtual currencies asks about the management of its fiscal identification number following a denomination change by the AEAT. The DGT responds that any variation in the data submitted during the census registration requires a modification declaration.

The question raised

The consultant wishes to know if:

The DGT's ruling

Entities without legal personality, such as community of property assets, must notify the Administration of any modification of their data through the corresponding modification declaration (forms 036 or 037). In these entities, it is mandatory to communicate variations relating to their partners, co-owners, or participants, even if they already possess a definitive NIF. The taxpayer must file a modification declaration if an event occurs that warrants a change in the data recorded at the time of registration.

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