Registration with the Tax Office

What do you need to know?

Registration with the Tax Office (Agència Tributària) is the act of registering in the register of business owners, professionals and payers of withholding taxes by individuals who are going to carry on business or professional activities or operations or pay income subject to withholding tax.

VERY IMPORTANT:

You must register before you begin the activity or operations.

The formality is free of charge.

It can be processed online or in person.

The registration declaration must be made prior to the following:

  • Starting business activities.
  • Performing transactions.
  • The beginning of the obligation to withhold tax, or pay amounts on account, on income that is paid, credited or owed.

Therefore, it is an essential procedure in order to be able to set up as self-employed and to begin a business activity, since it is necessary to inform the tax authorities of the activity that is going to be carried on and the taxes that will be paid.

Who does it apply to?

All natural and legal persons that are going to start a business or professional activity in Spanish territory are obliged to do it.

What requirements must be met?

To register you need:

  1. Identity number for foreign nationals.
  2. To register in the taxpayers’ register (form 030), which is the register where natural and legal persons are registered, as well as persons regarded as taxpayers. Upon registering you are given a tax identification number (NIF) for your dealings with the tax office.

How long is it valid for?

The validity is the same as the duration of the activity.

What do you need to do?

What steps must you follow?

You can register with the Tax Office in person, by going in person to the office relevant to your address for tax purposes, or electronically over the website, if you have a digital certificate.

  1. ONLINE APPLICATION:

  1. Obtain the digital certificate.
  2. Check if you have registered as a taxpayer before completing this formality. To do this, go to the Tax Office website and try to request an appointment to process “Form 030. Registration by social partners in the register of natural persons with DNI or NIE”. If you are registered, follow the process from this point.
  3. Go to the Tax Office website to register in the taxpayers’ register (by selection “Form 030. Modification or submission”).
  4. Fill in standard application form 030 and attach the required documentation. When you have completed the declaration, you must click on the "Sign and send" button.
  5. After signing and sending you will be provided with a response sheet with the SVC (secure verification code) and a PDF attached with the copy of the declaration submitted. Download the document, this is your registration in the taxpayers’ register.
  6. Go to the Tax Office website to request registration in the register of business owners, professionals and payers of withholding taxes.
  7. Select option "Form 037. Online completion and submission” to start the application.
  8. Fill in form 037 and attach the required documentation. Form 037 must be submitted to notify: (i) registration in the register of business owners, professionals and payers of withholding taxes; (ii) changes in tax status, including a change in the tax or registered address; (iii) removal from the register of business owners, professionals and payers of withholding taxes.
  9. If the request is correct, you will receive a response sheet with the text: “Your submission was successful”, with an attached PDF containing: (i) submission information (registration entry number, SVC, receipt number, date and time of submissions and details of the person submitting the application); (ii) full copy of the declaration.
  10. Some cases require you to provide supplementary documentation. In these cases, the proof of submission of application that you receive will contain a note stating that the application will not take effect until the required documentation has been presented and checked. To present this documentation, access the website with your digital certificate through the option "Submit supplementary documentation".

 

  1. IN-PERSON APPLICATION:

  1. Download form 030 (only available in Spanish) in PDF. If you prefer, you can obtain the form directly from any branch of the Tax Office when you go to apply.
  2. Fill in standard application form 030, print it and gather the required documentation.
  3. On the day of the appointment you can request the identification labels and PIN code required to complete form 037 electronically.
  4. Find out if you can fill in form 037 at the same time, so that you can complete the entire formality by visiting the offices only once. It is advisable to bring the documentation associated with form 037 in case you are allowed to submit it on the same day.
  5. If you cannot process form 037 on the same day, you must request an appointment to present the documentation at the Tax Office branch relevant to your address for tax purposes at the time of presentation. Appointments can be requested on the Tax Office website, or by calling 901 200 351 or 912 901 340. If you need to, you can send the form (form 037) and the documentation by certified mail.
  6. Go to form 037. The form is only available in Spanish.
  7. Fill in, download and print form 037. If you prefer, you can obtain the form directly from any branch of the Tax Office when you go to apply.
  8. Attach the required documentation. Form 037 must be submitted to notify: (i) registration in the register of business owners, professionals and payers of withholding taxes; (ii) changes in tax status, including a change in the tax or registered address; (iii) removal from the register of business owners, professionals and payers of withholding taxes.
  9. Go in person to the Tax Office branch relevant to your tax address to submit the documentation.

Who can submit the application?

All natural and legal persons that are going to start a business or professional activity in Spanish territory are obliged to do it.

The application must be submitted by the individual in person or by means of a duly accredited representative.

What documentation must be attached to the application?

To apply in person, you must submit:

  1. Application forms (forms 030 and 037).
  2. Photocopy of the document attesting to the applicant's identity number for foreign nationals (NIE). It is not always necessary to provide the photocopy if, when submitting the application, you show the original document and authorise the Tax Office to verify your identification data.

It is advisable to have prepared certain information that may be required during the application.

  1. Explain the reason for submitting the application.
  2. Your identification details (full name, telephone, email).
  3. Marital status.
  4. Identification data for your spouse, if necessary.
  5. Details of your address for tax purposes.
  6. Details of your address for notification purposes.
  7. Representative, if necessary.

How long does it take to process the application?

Registration in the register of business owners, professionals and payers of withholding taxes takes place at the time of presenting the documentation, once it has been validated.

What does the application cost?

Applying is free of charge.

Want to know more?

Which body is responsible for the formality?

The Tax Office (Government of Spain). (The information is available in English, Catalan, Spanish and other co-official languages of the Spanish state.)

Where can I find more information?

Barcelona has a public service for companies called the Business Support Office (OAE), where they will offer you personalised advice on all the strategic areas for the management and growth of your business.

Important linked formalities

Once you have registered with the tax authorities, you can apply for registration with the social security system.

If you want to carry out the whole procedure online, you need to have a digital certificate.

IMPORTANT NOTICE

The procedures tend to change frequently. Therefore, only what is provided by the regulations in force at the time of carrying out the procedure in question is applicable.