Entrepreneurship in Spain is on the rise, and the Ministry of Labour and Social Economy’s report for the second quarter of 2024 shows that the number of self-employed individuals (known as “autónomos” in Spain) is nearing the 2008 record of 3.4 million for the first time in 15 years. In the last 10 years, that number has increased by 317,388, bringing the total to 3,335,194 in April 2024. Being self-employed requires closer and more regular interaction with the AEAT (Spanish Tax Agency), as you are responsible for submitting your information rather than an employer on your behalf.

Self-employed individuals must register in the census of business owners, professionals, and withholders, allowing the AEAT to monitor their tax responsibilities. Companies must complete this administrative process using Form 036, while self-employed workers can opt for the simpler Form 037. This document allows the self-employed to register for the census and report significant changes, such as a change in economic activity or cessation of business.

What’s in this article?

• What is Form 037?
  
• How is Form 037 used?
  
• What are the differences between Form 037 and Form 036?
  
• Who can file Form 037?
  
• What is the deadline for filing Form 037?
  
• How to file Form 037
  
• Does Form 037 still exist?
  

什么是 037 表格？

037 表格是个体经营专业人士必须提交给 AEAT 的人口普查申报表，以确保他们遵守纳税义务。该表格是 036 表格的缩减版本，虽然不适用于所有情况，但显著简化了许多常见流程。

如何使用 037 表格？

037 表格允许个体户将其专业活动的各种变化通知 AEAT：

• 在人口普查中登记：如果您计划以个体户的身份开展 经济活动，则必须在人口普查中登记，以通知 AEAT 您即将开始运营。如果您独立从事经济活动，并因此获得须 预扣税或预付款 的收入（例如出租房产和赚取月租），也需要办理此手续。
  
• 修改人口普查信息：如果您在填写 037 表格时提供的任何信息发生变化，您必须更新 AEAT。例如，如果您搬迁个体工商户，则必须向税务机构更新您的税务地址。
  
• 从人口普查中注销登记：如果您决定不再以个体户身份运营，则必须通知 AEAT：从指定日期起，您不再承担与此活动相关的任何纳税义务。
  

037 表格和 036 表格有什么区别？

虽然 037 表格可能貌似与 036 表格具有相同的用途，但您需要注意一些具体差异：

• 037 表格长 6 页，而 036 表格长 20 页。填写 037 表格比 036 表格容易得多，但前者只涵盖有限的程序范围。例如，所有个体户都需要申请 纳税人识别号 (NIF)，并且只能使用 036 表格完成此操作。
  
• 037 表格仅适用于满足特定条件的个体户。另一方面，036 表格可供个体户和公司使用。
  

谁可以提交 037 表格？

如上所述，037 表格仅适用于个人，即不经营公司的个体户。但是，并非所有个体户都可以使用此表格。个体户必须满足如下条件才能使用这个简化版表格：

• 他们必须居住在西班牙
  
• 他们必须有 NIF
  
• 他们不得是“大公司”，即，他们作为个体户获得的收入不得超过每年 6,010,121.04 欧元
  
• 他们不得通过专业代表运营
  
• 其税务住所必须与行政管理地址相同
  
• 他们不得是 专用增值税 (VAT) 制度 下的个体户，但以下四种情况除外：
  
  • 简化制度
    
  • 农业、畜牧业和渔业特别制度
    
  • 附加增值税特别制度
    
  • 特别收付实现制
    
• 他们不得在 共同体内经营者登记册 中登记
  
• 他们不得在 每月增值税退税系统 (REDEME) 中登记
  
• 他们不得进行 无需缴纳增值税的交易
  
• 他们不得进行 远程销售
  
• 他们不得是 消费税 和 保险费税 的应纳税人（即没有纳税义务）
  
• 他们不得从 固定收益产品 中获利；换言之，来自 投资收益 的收入（例如，通过 政府债券 和投资基金获得的利润）
  

提交 037 表格的截止日期是什么？

提交 037 表格以登记、取消登记或更新信息的截止日期因提供给 AEAT 的详细信息而异：

• 以个体户身份开展专业活动：没有固定的截止日期，但您必须在开展业务之前和产生任何纳税义务之前通知 AEATM（例如，在您购买开展业务所需的材料之前，否则您将无法就这些采购申请增值税）。
  
• 对所提供信息的更正和一般更新：一般来说，个体户可在发生变更后的一个月内申报。某些更改有其截止日期，您可以在 AEAT 的 037 表格说明手册 中找到。
  
• 以个体户身份停止活动：一个月。
  
• 个体户死亡：继承人有六个月的时间来填写 037 表格，以便从人口普查中取消登记或更新数据。
  

How to file Form 037

Filing Form 037 is straightforward, but we’ve created a step-by-step guide to help you understand some of its sections.

1. You can either file Form 037 online (using your Cl@ve, certificate, or electronic ID for identification) or submit it in person at an AEAT office. Note that the online filing option is only available to those who are already registered in the census of business owners, professionals, and withholders. If this doesn’t apply to you, you must submit a physical copy of Form 037, which you can print from the provided PDF. The process for completing the form is the same whether you file it electronically or on paper.
   
2. Under “Identification data,” enter your NIF in box 101. Enter your surname and first name in box 102.
   
3. In “Reasons for filing,” check the box that corresponds to the reason you’re filing Form 037:
   
   • Box 111: Registering in the census.
     
   • Boxes 122, 124, 125, 127, 131, 132, and 136: Modifying information. These sections are for updating your tax address, notification address, other identifying data, details about your economic activity or premises, VAT data, IRPF (income tax) information, and any details the Agencia Tributaria needs about withholdings or payments on account.
     
   • Boxes 150, 151, and 152: De-registering from the census. Once you’ve marked box 150, specify the reason in box 151 and enter the date of activity cessation in box 152.
     
4. In the “Identification” section, provide details enabling the Agencia Tributaria to recognize you as a taxpayer. You must provide various details, including your NIF, tax address, and the address for receiving notifications.
   
5. In the “Personal income tax” section, provide information about your income tax obligations, including the system used to determine income from your economic activity. It’s important to note that self-employed individuals must pay IRPF for their professional activities, so make sure to enter all the information accurately.
   

6. Under “Value-added tax,” there are four different sections:

   • A): Answer “yes” or “no” to the question about conducting only transactions that are not subject to or are exempt from VAT.
     
   • B): Check the box corresponding to the activity’s start. The Agencia Tributaria must know whether your commercial activities occur before, during, or after acquiring goods or services needed for your professional tasks.
     
   • C): Provide the IAE code and the applicable regime depending on the economic activity you will perform.
     
   • E): Let the AEAT know if you are proposing a provisional deduction percentage. If this is the case, enter the figure in box 586. Also, specify the differentiated sectors and special prorates when applicable.
     

   Ensure all information in this section is accurate, as you will need to collect tax on your sales when you begin your self-employed activities and later submit quarterly VAT returns to the AEAT, which must match the details provided in Form 037. Using a tax automation solution such as Stripe Tax can be very helpful for simplifying your VAT returns by automatically calculating and collecting VAT on your sales. Additionally, Stripe Tax monitors tax regulations in over 50 countries where they are available and is frequently updated to ensure you always apply the correct tax rate to your sales (see the updated list of excluded territories).

7. In the “Withholdings and payments on account” section, you can sign up for or opt out of three different types of obligations. Boxes 700, 701, and 702 correspond to income from personal work, various professional activities or prizes, and rental of houses, apartments, or premises, respectively.

8. In the “Declaration of economic activities and premises” section, describe your activity and specify the location where it will take place.

As we’ve observed, completing Form 037 is easier than filling out Form 036. Remember, however, that you can only use this simplified version if you are self-employed, do not manage a company, and meet the above criteria.

037 表格还存在吗？

截至本文发表之日，037 表格仍可当面或线上提交。如果没有发生任何变化，拟定于 2025 年 2 月 3 日生效的 命令草案 将显著改变 BOE-A-2007-9508。该草案将取消 037 表格，并对其他税表进行各种修改，包括简化表格 036。

尽管这些变更尚未正式公布，但法规草案计划将这两个表格结合起来。虽然 037 表格可能即将停用，但本指南旨在帮助您继续有效地填写表格。