Registry entry

Spain Census Declaration of Start of Economic Activity for Natural Persons (Modelo 036, Declaración Censal Simplificada)

The Agencia Estatal de Administración Tributaria's (AEAT, Spain's tax authority) Modelo 036, 'Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores' — the census declaration through which a natural person (persona física) who is about to start (or has just started) a business or professional economic activity registers with AEAT for that activity: their fiscal domicile, the activity itself (its IAE classification and where it is carried out), the VAT regime it will be taxed under, and the IRPF (personal income tax) method used to determine its net income. This document is scoped to the 'declaración censal simplificada' (simplified Modelo 036) pathway AEAT's own practical guide describes for natural persons who are fiscally resident, not a large company, and not enrolled in any VAT special regime other than Régimen Simplificado, Régimen Especial de la Agricultura/Ganadería/Pesca, Recargo de Equivalencia, or the Régimen Especial del Criterio de Caja — and, within that pathway, exclusively to the alta (initial registration, casilla 111) cause of presentation, not the form's own modificación or baja causes (which reuse the same underlying page structure to change or cancel an existing registration and are out of scope for this v1.0.0). Modelo 037, a separate, shorter form that formerly served an overlapping simplified-declaration purpose, was suppressed by Orden HAC/1526/2024 (BOE, published 2025-01-09, effective 2025-02-03); every current alta filing — including the natural-person, simplified pathway modelled here — now goes through Modelo 036 itself. AEAT's own sede electrónica offers Modelo 036 through two channels: an authenticated (Cl@ve/certificado/DNIe) electronic-filing session, and a second, unauthenticated 'Cumplimentación, validación y obtención en PDF para su impresión' wizard that does not require any login and outputs a printable PDF once validated. This document is derived from AEAT's own official, unauthenticated, currently-maintained 'Guía práctica para cumplimentación del modelo censal 036' (last updated 2026-03-26 per its own footer), a chapter-and-casilla-numbered walkthrough of the form's fields, rather than from a live capture of either filing channel — see VERIFICATION.md for the full sourcing record and every disclosed judgment call. Deliberately does not model: the form's own modificación and baja causes of presentation; the VAT 'inicio de actividad' timing casillas (502/504/506/508), the Régimen Especial del Criterio de Caja opt-in, and the agencias-de-viajes/bienes-usados/oro-de-inversión VAT special regimes; IRPF pagos fraccionados (casillas 600/601); the representative (apoderado) block; the 'locales indirectamente afectos' (indirectly-affected premises) sub-block; and the physical-signature line, which is not applicant-supplied data. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Spain or the Agencia Estatal de Administración Tributaria.

Registry entry

es/aeat/declaracion-censal-alta-actividad-economica-modelo-036

Jurisdiction
Spain · national
Version
1.0.0
Verification
draft
Authority
Agencia Estatal de Administración Tributaria

Authoritative source Guía práctica para cumplimentación del modelo censal 036, Agencia Tributaria (AEAT) — official chapter-and-casilla-numbered walkthrough of Modelo 036, 'Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores' (page footer dated 26/marzo/2026); individual chapter/casilla sub-pages remain hosted under the original .../manuales-videos-folletos/manuales-practicos/... path, which is still live for those sub-pages — only the root-level URL previously cited here 404s and has been replaced with this live root

Machine access

Schema document
registry/es/aeat/declaracion-censal-alta-actividad-economica-modelo-036/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/es/aeat/declaracion-censal-alta-actividad-economica-modelo-036/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

39 fields across 6 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Página 2A. Identificación de personas físicas

  • nif string required

    NIF (Número de Identificación Fiscal) of the natural person registering the activity — their DNI-derived NIF, NIE-derived NIF, or an AEAT-assigned L/K/M-prefixed NIF for filers with no DNI/NIE.

    patternclassification: sensitive-pii
  • primerApellido string required

    First (paternal) surname of the declarant.

    classification: pii
  • segundoApellido string optional

    Second (maternal) surname of the declarant, when applicable.

    classification: pii
  • nombre string required

    Given name of the declarant.

    classification: pii
  • nombreComercial string optional

    Trade name used to identify the declarant in the exercise of the activity being registered, distinct from their own legal name. Optional: the guide describes the concept but this v1.0.0 does not confirm the box's own casilla number (see VERIFICATION.md).

Domicilio fiscal en España

  • tipoViaDomicilioFiscal string required

    Street-type abbreviation (e.g. Calle, Avenida, Plaza) of the declarant's fiscal domicile in Spain.

  • nombreViaDomicilioFiscal string required

    Street name of the fiscal domicile.

    classification: pii
  • numeroDomicilioFiscal string required

    House/building number of the fiscal domicile.

  • municipioDomicilioFiscal string required

    Municipality of the fiscal domicile — the applicant's habitual residence, per the guide's own general rule for a resident natural person.

  • provinciaDomicilioFiscal string required

    Province of the fiscal domicile.

  • codigoPostalDomicilioFiscal string required

    Postal code of the fiscal domicile.

    pattern
  • indicadorReferenciaCatastral enum required

    Mandatory 4-value indicator of the cadastral-reference situation of the fiscal domicile, per the guide's own closed dropdown legend: 1 = inmueble situado en España (excepto País Vasco o Navarra); 2 = inmueble con referencia catastral situado en el País Vasco; 3 = inmueble con referencia catastral situado en Navarra; 4 = inmueble sin referencia catastral (pendiente de asignación).

    enum: 1 | 2 | 3 | 4
  • referenciaCatastral string optional

    Cadastral reference number of the fiscal domicile. Mandatory whenever indicadorReferenciaCatastral selects an option other than '4' (no cadastral reference assigned), per the guide's own instruction.

Domicilio a efectos de notificaciones (si es distinto) y contacto

  • tipoViaNotificaciones string optional

    Street-type abbreviation of a notification domicile, only when different from the fiscal domicile above. This document models only the physical-address track; the guide's own alternative apartado-de-correos (P.O. box) track is out of scope for this v1.0.0.

  • nombreViaNotificaciones string optional

    Street name of the notification domicile, when different from the fiscal domicile.

    classification: pii
  • numeroNotificaciones string optional

    House/building number of the notification domicile.

  • municipioNotificaciones string optional

    Municipality of the notification domicile.

  • provinciaNotificaciones string optional

    Province of the notification domicile.

  • codigoPostalNotificaciones string optional

    Postal code of the notification domicile.

    pattern
  • telefonoAvisos string optional

    Phone number AEAT may use to send informational notices about this declaration. Supplying it authorizes AEAT to use it for that purpose only, per the guide's own notice.

    classification: pii
  • emailAvisos string optional

    Email address AEAT may use to send informational notices about this declaration.

    patternclassification: pii

Capítulo 4. Actividades económicas y locales

  • descripcionActividad string required

    Free-text description of the economic activity, using the same denomination the corresponding IAE (Impuesto sobre Actividades Económicas) group or heading uses, when the activity is one of the codes that forms part of the IAE's own hecho imponible.

  • codigoActividad enum required

    Type-and-code of the economic activity, from the guide's own closed classification table (its printed code column, casilla 404; this document folds in the accompanying 'denominación corta' short label — casilla 403 — as the enum's own text, rather than modelling it as a second, independently-fillable field, since casilla 403 is described as an interchangeable shorthand for the same selection). Codes A01-A05 form part of the IAE's own hecho imponible; codes B01-B05 do not.

    enum: 10 values
  • grupoEpigrafeIae string optional

    IAE (Impuesto sobre Actividades Económicas) group/heading and section code (1ª empresarial, 2ª profesional, 3ª artística) for the activity, per the Tarifas e Instrucción del IAE. Only required when the activity is one of the five codes (A01-A05) that form part of the IAE's own hecho imponible; not applicable to the five codes (B01-B05) that do not.

  • lugarRealizacionActividad enum required

    Whether the activity is carried out from a specific, fixed premises (local determinado) or not (fuera de un local determinado). Gates which of the two address sub-blocks below is completed.

    enum: Local determinado | Fuera de local determinado
  • fechaInicioActividad date required

    Date the activity's development effectively begins. Confirmed for the 'fuera de un local determinado' pathway (casilla 406); the guide's own 'en local determinado' sub-chapter does not restate a separate casilla number for this date, so this document treats it as the same shared alta-cause date applying regardless of which lugarRealizacionActividad option is selected — a disclosed inference, see VERIFICATION.md.

  • municipioActividad string optional

    Municipality where the declarant concentrates most of the activity's deliveries of goods or services, independent of their fiscal domicile. Left blank, per the guide's own instruction, if the activity is not mostly carried out in a single municipality or province.

  • comunidadAutonomaLocal string optional

    Autonomous Community of the premises (local) where the activity is carried out.

  • provinciaLocal string optional

    Province of the premises.

  • municipioLocal string optional

    Municipality of the premises.

  • direccionLocal string optional

    Full street address of the premises. The guide describes this as a single 'dirección completa' item, unlike the fiscal domicile's own split tipo-de-vía/nombre/número boxes, so it is modelled here as one free-text field.

  • referenciaCatastralLocal string optional

    Cadastral reference of the premises, when known.

Capítulo 6. Impuesto sobre el Valor Añadido

  • regimenGeneral boolean optional

    Election of the VAT régimen general (casilla 510). Compatible with all VAT special regimes except Régimen Simplificado, per the guide's own text; modelled here as one member of a mutually-exclusive group for this v1.0.0's single-primary-regime scope — see VERIFICATION.md for the disclosed simplification.

  • regimenSimplificado boolean optional

    Election/automatic application of the VAT régimen simplificado (casilla 550 'Incluido'), available to natural persons whose activity is listed in the Orden Ministerial regulating this regime and does not exceed its own limits.

  • regimenRecargoEquivalencia boolean optional

    Election/automatic application of the VAT recargo de equivalencia (casilla 514 'alta'), a mandatory, non-renounceable regime for retail merchants (comerciantes minoristas) meeting its own conditions.

  • regimenAgriculturaGanaderiaPesca boolean optional

    Election/automatic application of the VAT régimen especial de la agricultura, ganadería y pesca (casilla 534 'Incluido'), for holders of agricultural, livestock, forestry, or fishing operations who do not renounce it.

Capítulo 7. IRPF — Método de estimación

  • estimacionDirectaNormal boolean optional

    Election of the IRPF estimación directa normal method (casilla 608) to determine the net income of the activity — the default method for a filer whose net turnover exceeds the estimación directa simplificada threshold, or who elects it directly.

  • estimacionDirectaSimplificada boolean optional

    Election/automatic application of the IRPF estimación directa simplificada method (casilla 609 'Inclusión'), available when the activity's own net turnover in the prior year did not exceed €600,000 and the filer has not renounced this modality.

  • estimacionObjetiva boolean optional

    Election/automatic application of the IRPF estimación objetiva (módulos) method (casilla 604 'Inclusión'), available only for activities reglamentarily listed for this method and within its own volume/module limits.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and flow and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-07

This is a GovSchema Standard Research cycle (GOV-1659), a general research-analyst brief covering the full catalog: verify and deepen two pre-screened candidates, pick the strongest (or pivot if both are weaker than expected), author it fully, test it, and commit.

Why this candidate

CATALOG.md's "Known Gaps & Opportunities" and its own Business Formation section both explicitly flag Spain's Business Formation vertical as the registry's one remaining unscreened gap for a jurisdiction that already has two other verticals (Taxes via es/aeat/declaracion-censal-personas-fisicas-modelo-030, DMV via es/dgt/solicitud-tramites-vehiculo). This cycle's brief named two pre-screened candidates and asked for both to be deepened before picking:

  1. Chile — Taxes (SII Formulario 22, Declaración de Renta). Re-confirmed this cycle: https://www.sii.cl/ayudas/formularios/f22_at2026.pdf is a genuine, current PDF (HTTP 200, ~1.3MB) hosted directly on sii.cl, but independently re-checked for /AcroForm//Widget markers and confirmed to carry neither — it is a static specimen/reference form, not a fillable AcroForm. The two named guide alternatives (guia_practica_renta_2026.pdf and guia_trib_suplemento_2026.html) were fetched this cycle: the suplemento page does give código/recuadro-level guidance (e.g. "recuadro 2," "código 1887," an "Instrucción" button per código, worked "Ejercicios prácticos"), but its own visible structure orients toward the full range of taxpayer types and income sources Formulario 22 covers, with no confirmed simplified wage/salary-only track comparable in scope to this registry's other individual-income-tax schemas (id/djp/...1770s, za/sars/individual-income-tax-return-itr12). Combined with cl/sii/aviso-venta-vehiculo's own prior screening record (SII's largest, most complex return), this remains a viable-but-weaker future candidate — scoping a genuinely bounded wage-only pathway out of a códigos-based guide this broad, without a fillable form to anchor field boundaries, is a larger and more failure-prone undertaking than the candidate below.
  2. Spain — Business Formation (Modelo 036/037, Declaración Censal). Deepened this cycle and picked. Modelo 037 (the shorter, simplified sibling form the brief flagged as a possible fallback) is confirmed suppressed: a live web search this cycle found Orden HAC/1526/2024 (BOE-A-2025-410, published 2025-01-09, effective 2025-02-03) eliminates Modelo 037 outright, corroborated across several independent secondary sources (Iberley, Billin, Rivero Gustafson Abogados, Plana Ventura Garcés, Tirant Prime, Fiscal-Impuestos, Fundesplai) all describing the same order and effective date. Modelo 036's own live procedure page (sede.agenciatributaria.gob.es/Sede/procedimientoini/G322.shtml) links only to two session-based web applications (wlpl/BU36-M036/MOD036/index.zul, one authenticated via Cl@ve/certificado, one an unauthenticated 'Cumplimentación, validación y obtención en PDF para su impresión' wizard that outputs a PDF only after an online fill+validate step) — neither is a standalone downloadable blank AcroForm, confirming the brief's own concern. However, this cycle found a much stronger alternative source: AEAT's own official, current, fully unauthenticated "Guía práctica para cumplimentación del modelo censal 036" (root: sede.agenciatributaria.gob.es/Sede/ayuda/ manuales-videos-folletos/manuales-practicos/ guia-practica-cumplimentacion-modelo-censal-036.html, footer-dated 26/marzo/2026, i.e. actively maintained), a full chapter-and-casilla-numbered walkthrough — not the mere "instrucciones PDF" the brief had flagged as possibly too thin, but AEAT's flagship structured guide for this exact form, directly comparable in depth to co/dian/declaracion-renta- personas-naturales-formulario-210's own instructivo-sourced authoring. Its own "Modelo 036 declaración censal simplificada" summary page gives an explicit eligibility test and a clean casilla-by-causa table, letting this document scope tightly to the natural-person, alta-only, simplified-036 pathway. Picked over Chile Taxes as the stronger, better-bounded, more-precisely-sourced candidate this cycle.

Sources examined

Source 1 (primary source, the guide)
  • Authority: Agencia Estatal de Administración Tributaria (AEAT)
  • Document: "Guía práctica para cumplimentación del modelo censal 036"
  • Root URL: https://sede.agenciatributaria.gob.es/Sede/Ayuda/guia-practica-declaracion-censal.html (directly retrieved, HTTP 200, no login). Correction (2026-07-07, post-review): the URL originally cited here, .../Sede/ayuda/manuales-videos-folletos/manuales-practicos/guia-practica-cumplimentacion-modelo-censal-036.html, now 404s as a standalone leaf page — GovSchema's independent PR review (GOV-1662) caught this. The guide's content itself did not move: every chapter/casilla sub-page below is still live under that exact same .../manuales-videos-folletos/manuales-practicos/guia-practica-cumplimentacion-modelo-censal-036/capitulo-NN-.../....html path prefix (confirmed directly, HTTP 200) — only the bare guia-practica-cumplimentacion-modelo-censal-036.html index file itself stopped resolving. schema.json's source.url and this document's Root URL above have been repointed to the guide's live top-level landing page instead.
  • Retrieved / reviewed: 2026-07-07. Every page fetched this cycle returned HTTP 200 with no login/CAPTCHA/WAF gate, footer-dated 26/marzo/2026 (a currently-maintained edition, not a stale mirror).
  • Pages read in full this cycle (chapter → sub-page; each relative to .../Sede/ayuda/manuales-videos-folletos/manuales-practicos/guia-practica-cumplimentacion-modelo-censal-036/, still live per the correction above):
    • capitulo-01-cuestiones-generales/causas-presentacion-obligados-declarar/alta-modelo-036.html (+ casilla-110-solicitud-numero-identificacion-036.html, .../personas-fisicas.html, casilla-111-alta-censo-empresarios-036.html)
    • capitulo-02-identificacion/modelo-036/pagina-2a-identificacion-personas-fisicas.html (+ identificacion.html, domicilio-fiscal-espana.html, domicilio-efectos-notificaciones.html, datos-telefonos-direcciones-electronicas-recibir-aeat.html)
    • capitulo-04-actividades-economicas-locales/cumplimentacion-declaracion-actividades-economicas-locales.html (+ actividad.html, lugar-realizacion-actividad.html, lugar-realizacion-actividad/actividad-local-determinado.html, .../actividad-fuera-local-determinado.html)
    • capitulo-06-impuesto-sobre-valor-anadido/inicio-actividad.html (+ regimenes-aplicables/regimen-general-modelo-036.html, .../simplificado-modelo-036.html, .../recargo-equivalencia-modelo-036.html, .../agricultura-ganaderia-pesca-modelo-036.html, .../regimen-especial-criterio-caja-modelo-036.html)
    • capitulo-07-irpf-is-irnr/irpf-modelo-036.html (+ metodo-estimacion-irpf.html, .../estimacion-directa-simplificada.html, .../estimacion-objetiva.html)
    • /Sede/Ayuda/guia-practica-declaracion-censal/capitulo_1/modelos/036-simplificada.html — the "Modelo 036 declaración censal simplificada" summary page, giving the eligibility test and the causa/casilla/página table this document's own scope is built on (casillas 111/122/124/125/127/131/132/136/150).
  • Extraction method: direct HTTP fetch (curl, no browser rendering needed — every page is server-rendered HTML) followed by tag-stripping and HTML-entity decoding via a small Python script; every casilla number, box label, and eligibility rule cited in schema.json's sourceRefs and descriptions was read directly from this plain-text extraction, not inferred from a summary.
  • What it confirms: the simplified-036 eligibility test (fiscally resident natural person, fiscal domicile = domicilio de gestión, not a large company, no VAT special regime other than Simplificado/ Agricultura-Ganadería-Pesca/Recargo de Equivalencia/Criterio de Caja); the causa 111 "Alta en el censo" table; the Página 2A identification/domicilio fiscal/domicilio-notificaciones/teléfono-email fields and casilla numbers (A4, A11-A25, A30, A39, A41-A60); the activity table (casillas 400, 402-404) and its ten-row type/code classification; the "lugar de realización de la actividad" branch (casillas 405-411 for "fuera de un local determinado," a distinct address block for "en local determinado"); and the VAT/IRPF regime casilla numbers (510, 550, 514, 534, 608, 609, 604).
Source 2 (corroborating, Modelo 037 suppression)
  • A live web search (2026-07-07) independently found and cross-checked Orden HAC/1526/2024 (published in the BOE 2025-01-09, in force 2025-02-03) across seven independent secondary sources (Iberley, Billin, Adade, e-Consulting, Rivero Gustafson Abogados, Plana Ventura Garcés, Tirant Prime, Fiscal-Impuestos, Fundesplai — several converging on the identical order number/date), all describing the same effect: Modelo 037 is suppressed and its former filers must now use Modelo 036. This directly answers the brief's own open question ("verify this against AEAT's own current published forms/BOE before trusting it") — confirmed true, and Modelo 036 (not 037) is this document's subject accordingly.
Source 3 (corroborating, live procedure page)
  • https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G322.shtml and its sibling .../ayuda/consultas-informaticas/presentacion-declaraciones-ayuda-tecnica/modelo-036/presentacion-papel-modelo-036.html (both HTTP 200, no login) confirm Modelo 036 is filed through one of two session-based web applications (https://www1.agenciatributaria.gob.es/wlpl/BU36-M036/MOD036/index.zul, authenticated, and https://www1.agenciatributaria.gob.es/wlpl/BU36-ASIS/M036/index.zul, unauthenticated but interactive) — reconfirming there is no standalone downloadable blank AcroForm PDF for Modelo 036 itself, which is why this document is sourced from the guide (Source 1) instead.

Field inventory (Phase 3)

All 33 fields[] entries and their exact source casilla/label are listed inline in schema.json's own sourceRef per field. Summary by section:

| Section | Fields | Always required for this v1.0.0's alta scope? | |---|---|---| | Página 2A. Identificación | nif, primerApellido, segundoApellido, nombre, nombreComercial | NIF/apellido/nombre yes; segundo apellido and nombre comercial optional | | Domicilio fiscal en España | tipoViaDomicilioFiscal, nombreViaDomicilioFiscal, numeroDomicilioFiscal, municipioDomicilioFiscal, provinciaDomicilioFiscal, codigoPostalDomicilioFiscal, indicadorReferenciaCatastral, referenciaCatastral | Yes (address core + the mandatory catastral indicator); referenciaCatastral conditional on the indicator | | Domicilio a efectos de notificaciones + contacto | tipoViaNotificaciones...codigoPostalNotificaciones, telefonoAvisos, emailAvisos | All optional — only when a notification domicile differs from the fiscal one, or contact data is being registered | | Cap. 4 Actividad económica | descripcionActividad, codigoActividad, grupoEpigrafeIae, lugarRealizacionActividad, fechaInicioActividad, municipioActividad + 5 "local determinado" fields | Description/code/lugar/fecha yes; grupoEpigrafeIae conditional on an A0x code; the local-determinado block conditional on lugarRealizacionActividad | | Cap. 6 IVA | regimenGeneral, regimenSimplificado, regimenRecargoEquivalencia, regimenAgriculturaGanaderiaPesca | Exactly one expected true (exclusivityGroups), none individually required (a filer with no special-regime eligibility may leave all false, defaulting to general) | | Cap. 7 IRPF | estimacionDirectaNormal, estimacionDirectaSimplificada, estimacionObjetiva | Exactly one expected true (exclusivityGroups) |

Total: 39 fields, plus 2 exclusivityGroups (VAT regime, IRPF estimation method).

Access notes and judgment calls

  1. Scoped exclusively to the alta (casilla 111) cause of presentation, simplified-036, natural-person pathway. The guide's own "036 simplificada" summary page lists nine causas (111 alta, 122/124/125/127/ 131/132/136 modificación, 150 baja); this document models only 111. Modificación and baja reuse the same underlying page structure to change or cancel data already on file — a materially different, session-relative operation (it requires knowing what is currently registered) that is out of scope for a first-registration schema, consistent with how co/rues/matricula-mercantil and other registry schemas scope to a single cause/track rather than modelling every possible causa a shared form supports.
  2. primerApellido/segundoApellido/nombre/nombreComercial have no independently-confirmed casilla number. Unlike Modelo 030's own PDF (whose AcroForm rects let every box be coordinate-matched), this guide's own "Identificación" sub-page explains the legal composition of the NIF (casilla A4 explicitly) and the concept of "nombre comercial," but does not print a numbered casilla list the way it does for, e.g., the activity table (casillas 400-404) or the domicilio fiscal block (casillas A11-A39). These four fields are modelled as clearly-necessary identity fields on the strength of the guide's own prose (which discusses them immediately after or alongside the NIF box), not as literal coordinate-confirmed casilla numbers — disclosed here for a future reviewer to cross-check against a rendered Modelo 036 page image if one becomes available, the same discipline es/aeat/declaracion-censal- personas-fisicas-modelo-030 applies to its own unconfirmed sexoInteresado enum.
  3. fechaInicioActividad (casilla 406) is confirmed only for the "fuera de un local determinado" pathway; this document applies it unconditionally (required: true) regardless of lugarRealizacionActividad. The "Actividad en local determinado" sub-page (read in full this cycle) describes the LOCAL número.../... numbering, causa de presentación (Alta/Baja/Variación), and reference-number assignment for premises, but does not restate its own start-date casilla number in the portion retrieved this cycle — a plausible reading is that casillas 405/406 (causa/fecha) sit in the activity's own shared header regardless of where it is carried out, with 407-411 being the "fuera de local determinado"-specific reference/municipio fields, but this was not independently re-confirmed against the "en local determinado" page's own text this cycle. Disclosed for a future reviewer.
  4. VAT-regime and IRPF-estimation casillas are modelled as independent booleans grouped by exclusivityGroups, even though the source itself states some combinations are technically compatible (e.g. "el régimen general es compatible con todos los regímenes especiales, excepto con el régimen simplificado," and recargo de equivalencia "es compatible con todos los demás"). This document simplifies to a single-primary-regime model for v1.0.0 — consistent with cl/sii/inicio-actividades-personas- naturales's own regimenTributarioRenta exclusivity group, which makes the same "marcar con una X" simplifying assumption — rather than modelling the full compatibility matrix, which would require a documents[]-scale composite structure pending GSP-0009. Disclosed here as a deliberate v1.0.0 scope cut.
  5. VAT "inicio de actividad" timing casillas (502, 504, 506, 508), the Régimen Especial del Criterio de Caja, and the agencias-de-viajes/ bienes-usados/oro-de-inversión special regimes are out of scope. The criterio-de-caja page (read in full this cycle) explains its own opt-in/renuncia mechanics at length but does not print an explicit casilla number in the portion retrieved this cycle, and the other VAT timing casillas describe a nuanced set of adquisiciones/entregas commencement scenarios (whether preparatory acquisitions precede or follow the activity's first deliveries) that materially exceed this registry's "single simple bounded pathway" bar for a v1.0.0. Left as a documented gap for a future revision.
  6. IRPF pagos fraccionados (casillas 600/601) are out of scope. These are quarterly-installment-payment mechanics layered on top of the estimation-method election modelled here, not part of the initial alta registration itself.
  7. The representative (apoderado) block, the "locales indirectamente afectos" (indirectly-affected premises) sub-block, and the P.O.-box ("apartado de correos") alternative notification-address track are out of scope, each a self-contained sub-block this document's single-pass research did not retrieve this cycle. Consistent with Modelo 030's own disclosed scope cuts for comparable sub-blocks.
  8. No documents[] array is modelled. The pages retrieved this cycle describe casillas and eligibility rules, not a checklist of supporting documents to attach to an alta filing; rather than fabricate a generic "identity document" requirement not actually itemized in a source examined this cycle, documents[] is left absent, consistent with cl/sii/inicio-actividades-personas-naturales's own disclosed choice.
  9. Neither live filing channel (the authenticated Cl@ve/certificado session nor the unauthenticated 'cumplimentación, validación y obtención en PDF' wizard) was walked live this cycle. Both are session-based Java web applications (.zul endpoints); this document is derived entirely from the guide's own static, unauthenticated prose. If a future reviewer gains a way to observe either live wizard, it should be cross-checked against this document the same way co/registraduria/duplicado-cedula- ciudadania cross-checked a live HTML screen against an older PDF manual.

Test run (Phase 4)

No live submission was attempted: AEAT's live filing channels require either authentication or an interactive session, and submitting a business-activity registration with fabricated taxpayer data against a real production tax registry is not a safe or reversible action.

Instead, two fully hand-constructed mock records were built from this document's own field inventory and manually checked against every field's required/requiredWhen/visibleWhen/validation rule and both exclusivityGroups; the primary one is committed as this document's conformance fixture (conformance/es/aeat/declaracion-censal-alta-actividad- economica-modelo-036/1.0.0/application-packet.json/.txt).

Scenario 1 (committed fixture) — Freelance translator, activity carried out outside a fixed premises, simplified VAT regime, estimación directa simplificada. nif: "12345678Z", primerApellido: "Serrano", nombre: "Marta", full Página 2A fiscal-domicile block (indicadorReferenciaCatastral: "4", so referenciaCatastral is correctly absent), emailAvisos populated, descripcionActividad: "Traducción e interpretación de idiomas", codigoActividad: "A05 Resto de actividades profesionales" (so grupoEpigrafeIae is required and populated), lugarRealizacionActividad: "Fuera de local determinado" (so municipioActividad is visible and the five "local determinado" fields are correctly absent), fechaInicioActividad: "2026-09-01", regimenGeneral: false, regimenSimplificado: false, regimenRecargoEquivalencia: false, regimenAgriculturaGanaderiaPesca: false — a professional-services activity is not eligible for any of the four special VAT regimes modelled here, so none is checked and the regime defaults to the ordinary régimen general by omission (consistent with the exclusivityGroup's own "at most one true" semantics, which does not require exactly one), estimacionDirectaNormal: false, estimacionDirectaSimplificada: true, estimacionObjetiva: false. Checked: every field gated by lugarRealizacionActividad resolves correctly; grupoEpigrafeIae's requiredWhen correctly fires for an A05 code; referenciaCatastral's requiredWhen correctly does NOT fire for indicator "4". Passes with zero errors.

Scenario 2 (traced, not committed as a separate fixture file) — Retail shopkeeper operating from a fixed premises, recargo de equivalencia, estimación objetiva. codigoActividad: "A03 Resto de actividades empresariales", lugarRealizacionActividad: "Local determinado" (so comunidadAutonomaLocal/provinciaLocal/municipioLocal/direccionLocal are required and populated, referenciaCatastralLocal left absent since it is optional even when visible, and municipioActividad is correctly absent), regimenRecargoEquivalencia: true with the other three VAT booleans false, estimacionObjetiva: true with the other two IRPF booleans false. Checked against both exclusivityGroups: exactly one member true in each. Passes with zero errors.

Negative controls (each expected to fail exactly one rule): (a) setting both regimenSimplificado and regimenRecargoEquivalencia to true in Scenario 2 — violates the regimenIva exclusivity group; (b) indicadorReferenciaCatastral: "1" with referenciaCatastral absent — violates that field's own requiredWhen; (c) nif: "123456789" (no trailing letter) — violates validation.pattern; (d) emailAvisos: "not-an-email" — violates its validation.pattern; (e) lugarRealizacionActividad: "Local determinado" with municipioLocal absent — violates that field's own requiredWhen. All five negative controls were correctly rejected by manual rule-tracing against schema.json.

Both meta-schema validators were run against the finished document and pass clean:

``` $ node tools/validate.mjs registry/es/aeat/declaracion-censal-alta-actividad-economica-modelo-036/1.0.0/schema.json ok registry/es/aeat/declaracion-censal-alta-actividad-economica-modelo-036/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/es/aeat/declaracion-censal-alta-actividad-economica-modelo-036/1.0.0/schema.json ok registry/es/aeat/declaracion-censal-alta-actividad-economica-modelo-036/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Agencia Estatal de Administración Tributaria or any government. The authoritative source is always the live government form and its official instructions.