Frequently Asked Questions

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What happens if the company does not pay the severance pay?Form 037 is one of the most commonly used documents in tax management for self-employed workers and small businesses in Spain. It is crucial for those who wish to start or modify economic activities and must be submitted correctly to avoid penalties. In this article, we will address the list of brazil cell phone number most important aspects of Form 037, from its characteristics to its correct submission.

Content

What is Form 037?
Who can submit Form 037?
When to submit Form 037?
How to fill out Form 037?
Filing Form 037 — find out how to do it
Guide to submit Form 037 to the Tax Agency's electronic headquarters
Modifications and updates with Form 037
Penalties for errors in Form 037
Conclusion

What is Form 037?
Form 037 is a simplified version of Form 036, and is used to register, deregister or modify data in the Census of Business Owners, Professionals and Tax Withholders of the Tax Agency.

It allows self-employed workers and small businesses to manage their tax situation in a simple way. It is essential for those who must declare their economic activities and their tax regime to the Tax Agency.

For specific income limits, it is best to consult a tax advisor or the latest guidelines from the Spanish Tax Agency.

Key differences
Form 037 is a simplified version and is aimed at self-employed workers and small businesses that meet certain requirements, such as not operating under special VAT regimes or not meeting the condition of large company.

Form 037 is used primarily for taxpayers to report their registration in the census, report on their tax situation, and modify or update data related to their economic activity.

Example : John wants to open a small online store selling organic products. To get off to a good start and comply with tax obligations, he decides to register as self-employed.

Form 036 is more extensive and complete, designed for any type of activity, whether professional, business or large-scale, and allows for the inclusion of more complex operations, such as the declaration of activities abroad or being subject to special taxes.

However, since Juan is going to start a simple activity as a self-employed person, without international operations, he can opt for Model 037, a simplified version of Model 036 , ideal for self-employed people and small entrepreneurs.

Juan chooses Form 037 because his case is simple: he is going to notify his registration in the census, register his economic activity, and detail his tax domicile and obligations as responsible for VAT and personal income tax.

It is useful both for registering and for managing changes to tax information already registered.

The main difference between Model 037 and Model 036 is that the former is intended for those who are not required to use the full Model 036.

Target audience Required information
Model 036 Used by large companies and businesses, non-residents and more complex cases such as international operations or large-scale economic activities. It requires extensive reporting, including international transactions, multiple tax responsibilities and more complex activities.
Model 37 Simplified for individuals (self-employed) who meet specific requirements such as being resident in Spain and not being involved in export/import activities. Less detailed; only essential information on tax obligations, tax domicile and economic activity.
Who can submit Form 037?
Form 037 is intended for individuals resident in Spain who carry out economic activities, but who are not required to submit the complete Form 036. Taxpayers who can use Form 037 are those self-employed persons who do not belong to companies or participate in special tax regimes.