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The inquirer asks about the steps for setting up a company and its subsequent obligations. The DGT indicates that registration in the Census of Business Entities must be completed using forms 036 or 037, and that formal duties must be fulfilled according to the adopted legal structure.
Cuestión planteada Solicita información de los pasos necesarios para constituir una empresa y sus derechos y obligaciones.
Quien desarrolle actividades empresariales en España debe comunicar su alta en el Censo de Empresarios, Profesionales y Retenedores mediante los modelos 036 o 037. Si actúa como persona física, tributará por el IRPF y, en su caso, por el IVA; si lo hace como persona jurídica, tributará por el Impuesto sobre Sociedades y el IVA. Asimismo, debe cumplir obligaciones como solicitar el NIF, presentar declaraciones, llevar libros de contabilidad y expedir facturas.
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