IAE registration in Bizkaia: when form 036 is enough
When the Tax Office alone is enough and when you also need Social Security.
In a nutshell
- Form 036 is your registration with the Bizkaia Tax Office: it says what you do, from when and under which VAT scheme.
- It's enough if you already pay Social Security some other way or your activity doesn't require self-employed registration.
- If you're going to be self-employed, you also need Social Security: it's best to do both at once.
When you start an activity you have to tell the Tax Office. In Bizkaia this is done with the Bizkaia Tax Office's form 036, the census declaration: your activity (the IAE heading), the start date, where you carry it out and which taxes will apply to you.
When the Tax Office alone is enough
- You already pay self-employed contributions for another activity and you're adding a new one.
- You're a director or partner of a company and pay contributions through it.
- Your activity is very occasional and not regular (in that case it's worth having a professional check it).
- You're in an alternative professional mutual fund, such as the ones for lawyers or architects.
When you also need Social Security
If you're going to work for yourself on a regular basis, you also need self-employed registration with Social Security. The easiest way is to do both at once with the self-employed registration, which goes through a Punto de Atención al Emprendedor (Entrepreneur Support Point).
What we ask you
- What you do: we suggest the heading that fits best.
- What day you start.
- Whether you have premises or an office, or work with no fixed premises.
- A few questions about your VAT, to choose the scheme that applies to you.
Frequently asked questions
How much does form 036 cost at the Tax Office?
Filing it is free. What you pay us for is filling it in and filing it for you.
Do I have to pay the IAE tax?
Almost never. Individuals are exempt from paying the tax, although they have to be registered for it.