Modelo 036: change your activity and tax registration details
Already self-employed and adding an activity or moving business premises? Review an amendment to your census records rather than repeating the original registration without checking.
Save the existing census position first
Retrieve your current details and keep the last relevant notification. List what stays unchanged, what is added and what actually ends. Adding an activity is different from ceasing every activity. This distinction helps prevent continuing tax obligations from being treated as ended by mistake.
Separate the activity, location and tax consequences
Describe the new service plainly: what will you supply, to whom and from where? This is the starting point for classification. Then check whether VAT treatment, IRPF details, withholding duties or other registrations change. Finding an activity description does not resolve every related tax question.
When you have several activities
AEAT explains that an additional activity is reported through its new details; existing unchanged activities are not simply registered again. Ending one activity while retaining others is different from full deregistration. Record each actual start and end date separately.
When business premises change
Moving the place of business can require a different notification from correcting one detail at the same location. For a premises move, AEAT distinguishes registering the new premises from deregistering the old. Also check local permissions, the lease and any activity details held by Social Security.
Before filing and afterwards
Compare old and new records and identify the actual change date. Choose the procedure and deadline for the particular amendment; a simplified online service may not cover every change. Keep the filing acknowledgement and result. Afterwards, check the updated census and your recurring return calendar rather than relying solely on successful transmission.
Official sources and next steps
Related assistance: Self-employment in Spain.
Related next steps: ROI and VIES: arranging an EU VAT number in Spain · Deregister as an autónomo: Hacienda and RETA.
Prepare your enquiry
Describe the old and new activities, location and actual change date. Include existing activities that will continue so the amendment can be reviewed without accidentally preparing a complete deregistration.
Request assistance in EnglishUpdated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.
