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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.
Cuestión planteada La consultante desea conocer si:
Las entidades que deban formar parte del Censo de Empresarios, Profesionales y Retenedores deben comunicar sus altas y modificaciones mediante declaraciones censales. Si concurre un hecho que motive la variación de los datos consignados en la declaración de alta (modelo 036), el obligado tributario está obligado a presentar una declaración modificativa. En el caso de entidades sin personalidad jurídica, deben comunicar las variaciones relativas a sus socios, comuneros o partícipes.
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