Registration with the Tax Office

What do you need to know?

Those who are going to engage in business or professional activities or operations must register with the Tax Agency’s (Agència TributàriaCensus of Entrepreneurs, Professionals and Collecting Agents.

The procedure is mandatory for natural persons (individuals) and legal entities (companies) and must be carried out prior to the commencement of economic activities.

VERY IMPORTANT:

Here we will only explain the procedure for registering with the Tax Agency for natural persons, i.e. those who want to start working on a self-employed basis (freelancers).

If you should need more information or support, please contact the Business Advice Office (OAE) at Barcelona Activa.

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. Have an identity number: Spanish national identity document (DNI) or identity number for foreign nationals (NIE) / fiscal identification number (NIF).
  2. If you do not already have a fiscal identification number (NIF), you must first register on the Census of Liable Taxpayers. When you register, you will be assigned a NIF for your dealings with the tax authorities.

How long is it valid for?

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

What do you need to do?

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

What steps must you follow?

ONLINE APPLICATION:

1. Obtain a digital certificate.

2. Register on the Census of Liable Taxpayers

  • Go to the Tax Agency’s e-headquarters to register on the Census of Liable Taxpayers via this link Form 030 and select the option “Form 030. Modification or submission”.
  • 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.
  • 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.

3. Register with the Tax Office

  • Go to the Tax Office website to request registration in the register of business owners, professionals and payers of withholding taxes.
  • Select option "Form 037. Online completion and submission” to start the application (or choose “Form 036. Completion and online filing” if you want to register a company).
  • Fill in form 037 and attach the required documentation. 
  • 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.
  • 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".

 

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. Request a prior appointment at the Tax Office branch through the Tax Office website or by calling at 901 200 351 o 912 901 340.
  4. On the day of the appointment you can request the identification labels and PIN code required to complete form 037 electronically, as electronic submission is faster and more practical.
  5. 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.
  6. If you cannot process form 037 on the same day, you must request a new appointment to present the documentation at the Tax Office branch relevant to your address for tax purposes at the time of presentation.
  7. Go to form 037, 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. 
  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:

  • Application forms (forms 030 and 037).
  • Photocopy of the document attesting to the applicant's identity number DNI / 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.

  • Explain the reason for submitting the application.
  • Your identification details (full name, telephone, email, etc.)
  • Marital status.
  • Identification data for your spouse, if necessary.
  • Details of your address for tax purposes.
  • Details of your address for notification purposes.
  • 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, if the information and documentation presented is correct and complete.

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 one of the valid digitals certificates.

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.