{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "es/aeat/declaracion-censal-alta-actividad-economica-modelo-036",
  "version": "1.0.0",
  "title": "Spain Census Declaration of Start of Economic Activity for Natural Persons (Modelo 036, Declaración Censal Simplificada)",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "ES",
    "level": "national"
  },
  "authority": {
    "name": "Agencia Estatal de Administración Tributaria",
    "abbreviation": "AEAT",
    "url": "https://sede.agenciatributaria.gob.es"
  },
  "process": {
    "type": "registration",
    "language": "es-ES"
  },
  "source": {
    "url": "https://sede.agenciatributaria.gob.es/Sede/Ayuda/guia-practica-declaracion-censal.html",
    "retrievedAt": "2026-07-07",
    "documentRef": "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"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-07",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-07",
    "notes": "GovSchema Standard Research cycle (GOV-1659), closing CATALOG.md's explicitly-flagged Spain Business Formation gap. Screened alongside Chile's SII Formulario 22 (Declaración de Renta, Taxes vertical) — re-confirmed a genuine PDF but with no AcroForm layer at all, and SII's largest, broadest return — before picking this candidate. Also re-confirmed Modelo 037 (the form this cycle's brief flagged as a possible fallback) is not viable: it was suppressed by Orden HAC/1526/2024 (BOE-A-2025-410, published 2025-01-09, effective 2025-02-03), a live web search independently corroborated across multiple secondary sources this cycle. Modelo 036's own live online-filing channels (both the authenticated Cl@ve/certificado session and the unauthenticated 'cumplimentación, validación y obtención en PDF' wizard) are session-based web applications, not a standalone downloadable AcroForm PDF, so this document is instead sourced from AEAT's own official, unauthenticated, currently-maintained practical guide, which documents the form casilla-by-casilla across its own numbered chapters. See VERIFICATION.md for the full candidate comparison, source inventory, and every disclosed judgment call."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-07"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "nif",
      "label": "NIF",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 2 Identificación, Página 2A — casilla A4 'NIF'",
      "validation": { "pattern": "^([0-9]{8}[A-Z]|[XYZ][0-9]{7}[A-Z]|[LKM][0-9A-Z]{7}[A-Z])$" }
    },
    {
      "name": "primerApellido",
      "label": "Primer apellido",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "First (paternal) surname of the declarant.",
      "sourceRef": "Guía 036, Cap. 2 Identificación, Página 2A — apellidos y nombre (this box's own casilla number was not confirmed against a numbered walkthrough page this cycle; see VERIFICATION.md)"
    },
    {
      "name": "segundoApellido",
      "label": "Segundo apellido",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Second (maternal) surname of the declarant, when applicable.",
      "sourceRef": "Guía 036, Cap. 2 Identificación, Página 2A — apellidos y nombre"
    },
    {
      "name": "nombre",
      "label": "Nombre",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Given name of the declarant.",
      "sourceRef": "Guía 036, Cap. 2 Identificación, Página 2A — apellidos y nombre"
    },
    {
      "name": "nombreComercial",
      "label": "Nombre comercial",
      "type": "string",
      "required": false,
      "description": "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).",
      "sourceRef": "Guía 036, Cap. 2 Identificación, Página 2A — 'Nombre comercial'"
    },
    {
      "name": "tipoViaDomicilioFiscal",
      "label": "Tipo de vía",
      "type": "string",
      "required": true,
      "description": "Street-type abbreviation (e.g. Calle, Avenida, Plaza) of the declarant's fiscal domicile in Spain.",
      "sourceRef": "Guía 036, Cap. 2 Identificación, Página 2A — 'Domicilio fiscal en España' (casillas A11 a A25)"
    },
    {
      "name": "nombreViaDomicilioFiscal",
      "label": "Nombre de la vía pública",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Street name of the fiscal domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Domicilio fiscal en España' (casillas A11 a A25)"
    },
    {
      "name": "numeroDomicilioFiscal",
      "label": "Número",
      "type": "string",
      "required": true,
      "description": "House/building number of the fiscal domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Domicilio fiscal en España' (casillas A11 a A25)"
    },
    {
      "name": "municipioDomicilioFiscal",
      "label": "Municipio",
      "type": "string",
      "required": true,
      "description": "Municipality of the fiscal domicile — the applicant's habitual residence, per the guide's own general rule for a resident natural person.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Domicilio fiscal en España' (casillas A11 a A25)"
    },
    {
      "name": "provinciaDomicilioFiscal",
      "label": "Provincia",
      "type": "string",
      "required": true,
      "description": "Province of the fiscal domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Domicilio fiscal en España' (casillas A11 a A25)"
    },
    {
      "name": "codigoPostalDomicilioFiscal",
      "label": "Código postal",
      "type": "string",
      "required": true,
      "description": "Postal code of the fiscal domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Domicilio fiscal en España' (casillas A11 a A25)",
      "validation": { "pattern": "^[0-9]{5}$" }
    },
    {
      "name": "indicadorReferenciaCatastral",
      "label": "Indicador Ref. Catastral",
      "type": "enum",
      "required": true,
      "description": "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).",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casilla A39 'Indicador Ref. Catastral'",
      "validation": { "enum": ["1", "2", "3", "4"] }
    },
    {
      "name": "referenciaCatastral",
      "label": "Referencia catastral",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "indicadorReferenciaCatastral", "in": ["1", "2", "3"] },
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casilla A30 'Referencia catastral'"
    },
    {
      "name": "tipoViaNotificaciones",
      "label": "Tipo de vía",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Domicilio a efectos de notificaciones (si es distinto del domicilio fiscal)' (casillas A41 a A60)"
    },
    {
      "name": "nombreViaNotificaciones",
      "label": "Nombre de la vía pública",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Street name of the notification domicile, when different from the fiscal domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casillas A41 a A60"
    },
    {
      "name": "numeroNotificaciones",
      "label": "Número",
      "type": "string",
      "required": false,
      "description": "House/building number of the notification domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casillas A41 a A60"
    },
    {
      "name": "municipioNotificaciones",
      "label": "Municipio",
      "type": "string",
      "required": false,
      "description": "Municipality of the notification domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casillas A41 a A60"
    },
    {
      "name": "provinciaNotificaciones",
      "label": "Provincia",
      "type": "string",
      "required": false,
      "description": "Province of the notification domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casillas A41 a A60"
    },
    {
      "name": "codigoPostalNotificaciones",
      "label": "Código postal",
      "type": "string",
      "required": false,
      "description": "Postal code of the notification domicile.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — casillas A41 a A60",
      "validation": { "pattern": "^[0-9]{5}$" }
    },
    {
      "name": "telefonoAvisos",
      "label": "Teléfono",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Datos de teléfonos y direcciones electrónicas para recibir avisos de la AEAT'"
    },
    {
      "name": "emailAvisos",
      "label": "Correo electrónico",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Email address AEAT may use to send informational notices about this declaration.",
      "sourceRef": "Guía 036, Cap. 2, Página 2A — 'Datos de teléfonos y direcciones electrónicas para recibir avisos de la AEAT'",
      "validation": { "pattern": "^([\\w-]+(?:\\.[\\w-]+)*)@((?:[\\w-]+\\.)*\\w[\\w-]{0,66})\\.([a-z]{2,6}(?:\\.[a-z]{2})?)$" }
    },
    {
      "name": "descripcionActividad",
      "label": "Descripción de la actividad",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4 Actividades económicas y locales — casilla 400 'Descripción de la actividad'"
    },
    {
      "name": "codigoActividad",
      "label": "Código de actividad",
      "type": "enum",
      "required": true,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4 — casillas 403/404 'Tipo de actividad'/'Código de actividad'",
      "validation": {
        "enum": [
          "A01 Arrendadores de Bienes inmuebles",
          "A02 Ganadería independiente",
          "A03 Resto de actividades empresariales",
          "A04 Actividades profesionales de carácter artístico o deportivo",
          "A05 Resto de actividades profesionales",
          "B01 Actividad agrícola",
          "B02 Actividad ganadera dependiente",
          "B03 Actividad forestal",
          "B04 Producción del mejillón en batea",
          "B05 Actividad pesquera (excepto producción del mejillón en batea)"
        ]
      }
    },
    {
      "name": "grupoEpigrafeIae",
      "label": "Grupo, epígrafe / sección IAE",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "codigoActividad", "in": ["A01 Arrendadores de Bienes inmuebles", "A02 Ganadería independiente", "A03 Resto de actividades empresariales", "A04 Actividades profesionales de carácter artístico o deportivo", "A05 Resto de actividades profesionales"] },
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4 — casilla 402 'Grupo, epígrafe / sección IAE'"
    },
    {
      "name": "lugarRealizacionActividad",
      "label": "Lugar de realización de la actividad",
      "type": "enum",
      "required": true,
      "fieldRole": "eligibility",
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4 — 'Lugar de realización de la actividad'",
      "validation": { "enum": ["Local determinado", "Fuera de local determinado"] }
    },
    {
      "name": "fechaInicioActividad",
      "label": "Fecha de inicio",
      "type": "date",
      "required": true,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad fuera de un local determinado' — casilla 406 'Fecha de inicio'"
    },
    {
      "name": "municipioActividad",
      "label": "Municipio en el que desarrolla, fundamentalmente, su actividad económica",
      "type": "string",
      "required": false,
      "visibleWhen": { "field": "lugarRealizacionActividad", "equals": "Fuera de local determinado" },
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad fuera de un local determinado' — casilla 411"
    },
    {
      "name": "comunidadAutonomaLocal",
      "label": "Comunidad Autónoma",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "visibleWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "description": "Autonomous Community of the premises (local) where the activity is carried out.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad en local determinado (locales directamente afectos)'"
    },
    {
      "name": "provinciaLocal",
      "label": "Provincia",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "visibleWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "description": "Province of the premises.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad en local determinado (locales directamente afectos)'"
    },
    {
      "name": "municipioLocal",
      "label": "Municipio",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "visibleWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "description": "Municipality of the premises.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad en local determinado (locales directamente afectos)'"
    },
    {
      "name": "direccionLocal",
      "label": "Dirección completa",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "visibleWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad en local determinado (locales directamente afectos)'"
    },
    {
      "name": "referenciaCatastralLocal",
      "label": "Referencia catastral",
      "type": "string",
      "required": false,
      "visibleWhen": { "field": "lugarRealizacionActividad", "equals": "Local determinado" },
      "description": "Cadastral reference of the premises, when known.",
      "sourceRef": "Guía 036, Cap. 4, 'Actividad en local determinado (locales directamente afectos)'"
    },
    {
      "name": "regimenGeneral",
      "label": "Régimen general",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 6 Impuesto sobre el Valor Añadido, Regímenes aplicables — casilla 510 'Régimen general'"
    },
    {
      "name": "regimenSimplificado",
      "label": "Régimen simplificado",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 6, Regímenes aplicables — casilla 550 'Simplificado'"
    },
    {
      "name": "regimenRecargoEquivalencia",
      "label": "Recargo de equivalencia",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 6, Regímenes aplicables — casilla 514 'Recargo de equivalencia'"
    },
    {
      "name": "regimenAgriculturaGanaderiaPesca",
      "label": "Agricultura, ganadería y pesca",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 6, Regímenes aplicables — casilla 534 'Agricultura, ganadería y pesca'"
    },
    {
      "name": "estimacionDirectaNormal",
      "label": "Estimación directa, modalidad normal",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 7 IRPF, IS, IRNR, Método de estimación en el IRPF — casilla 608"
    },
    {
      "name": "estimacionDirectaSimplificada",
      "label": "Estimación directa, modalidad simplificada",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 7, Método de estimación en el IRPF — casilla 609 'Estimación directa simplificada'"
    },
    {
      "name": "estimacionObjetiva",
      "label": "Estimación objetiva",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Guía 036, Cap. 7, Método de estimación en el IRPF — casilla 604 'Estimación objetiva'"
    }
  ],
  "exclusivityGroups": [
    {
      "id": "regimenIva",
      "fields": ["regimenGeneral", "regimenSimplificado", "regimenRecargoEquivalencia", "regimenAgriculturaGanaderiaPesca"]
    },
    {
      "id": "metodoEstimacionIrpf",
      "fields": ["estimacionDirectaNormal", "estimacionDirectaSimplificada", "estimacionObjetiva"]
    }
  ],
  "steps": [
    {
      "id": "identificacion",
      "title": "Página 2A. Identificación de personas físicas",
      "fields": ["nif", "primerApellido", "segundoApellido", "nombre", "nombreComercial"],
      "next": "domicilio_fiscal"
    },
    {
      "id": "domicilio_fiscal",
      "title": "Domicilio fiscal en España",
      "fields": ["tipoViaDomicilioFiscal", "nombreViaDomicilioFiscal", "numeroDomicilioFiscal", "municipioDomicilioFiscal", "provinciaDomicilioFiscal", "codigoPostalDomicilioFiscal", "indicadorReferenciaCatastral", "referenciaCatastral"],
      "next": "domicilio_notificaciones"
    },
    {
      "id": "domicilio_notificaciones",
      "title": "Domicilio a efectos de notificaciones (si es distinto) y contacto",
      "fields": ["tipoViaNotificaciones", "nombreViaNotificaciones", "numeroNotificaciones", "municipioNotificaciones", "provinciaNotificaciones", "codigoPostalNotificaciones", "telefonoAvisos", "emailAvisos"],
      "next": "actividad_economica"
    },
    {
      "id": "actividad_economica",
      "title": "Capítulo 4. Actividades económicas y locales",
      "fields": ["descripcionActividad", "codigoActividad", "grupoEpigrafeIae", "lugarRealizacionActividad", "fechaInicioActividad", "municipioActividad", "comunidadAutonomaLocal", "provinciaLocal", "municipioLocal", "direccionLocal", "referenciaCatastralLocal"],
      "next": "iva"
    },
    {
      "id": "iva",
      "title": "Capítulo 6. Impuesto sobre el Valor Añadido",
      "fields": ["regimenGeneral", "regimenSimplificado", "regimenRecargoEquivalencia", "regimenAgriculturaGanaderiaPesca"],
      "next": "irpf"
    },
    {
      "id": "irpf",
      "title": "Capítulo 7. IRPF — Método de estimación",
      "fields": ["estimacionDirectaNormal", "estimacionDirectaSimplificada", "estimacionObjetiva"]
    }
  ]
}