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An inquirer asks about the steps for setting up a company and its subsequent obligations. The DGT states that registration in the Census of Entrepreneurs, Professionals and Withholders must be completed using forms 036 or 037.
Cuestión planteada Solicita información de los pasos necesarios para constituir una empresa y sus derechos y obligaciones.
Las personas o entidades que desarrollen actividades empresariales o profesionales en España deben comunicar su alta, modificaciones o baja en el Censo de Empresarios, Profesionales y Retenedores mediante declaraciones censales. Si la actividad se realiza como persona física, tributará por el IRPF y, en su caso, por el IVA; si es mediante persona jurídica, tributará por el Impuesto sobre Sociedades y el IVA. Asimismo, debe cumplir con obligaciones como solicitar el NIF, presentar declaraciones, llevar libros de contabilidad y expedir facturas.
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