The three kinds of appointment
Before booking, choose the kind carefully, because they solve different things:
| Kind | When it makes sense |
|---|---|
| In-person appointment at an AEAT office | When you must hand in physical documents or identify yourself in person |
| Phone attention from a specialist | Enquiries and matters that do not require presence. Usually available sooner than in person |
| Virtual assistance by personalised chat | Specific doubts about a procedure or a notification |
Access is through the banner on the home page of the Tax Agency electronic office. Once the appointment is created, you can press Modificar to change the place or date, or Anular to remove it altogether.
What you need to book
- Electronic identification: Cl@ve, electronic certificate or electronic DNI.
- A phone number that you must provide and confirm. The system accepts foreign numbers, especially useful if you still live outside Spain.
- A valid email address, because that is where the appointment details arrive.
If you have none of the three means of identification, the first step is not the appointment: it is getting a digital certificate. With it, much of what you were going to ask at the office is settled in the electronic office itself.
Appointment for the income tax return
This is the demand peak of the year. The income tax season has its own calendar, published by the Tax Agency each year, with different dates for online filing, phone attention and in-person attention. In-person appointments usually run out in the first days after the period opens.
Three practical recommendations: check the official calendar for the current year as soon as it is published, consider the phone option before the in-person one because it has more availability, and have your draft and tax data to hand before the appointment so you do not waste it gathering documents.
Season dates change every year. Always check the taxpayer calendar published by the Tax Agency for the relevant year before organising your appointment.
Census registration: forms 036 and 037
Anyone who is going to carry out an economic activity in Spain must register in the census of business owners, professionals and withholders. This is done with form 036, the full census declaration, or form 037, the simplified version that certain taxpayers meeting certain requirements may use.
It is the first step of registering as self-employed, and it comes before registration at the Treasury. Both are filed online, so in practice you need no appointment if you have electronic identification or a gestor files it for you.
The Social Security side is in Social Security appointment.
NIF for non-residents
If you are going to buy a home in Spain, inherit, set up a company or sign before a notary without living here, you will need a tax identification number. For foreign individuals that number is the NIE; for entities, the NIF.
It is commonly handled remotely through a representative with a notarial power of attorney, without the person having to travel. We see it daily in property purchases. More in NIE, TIE and residency.
What you can do without an appointment
Practically anything that is filing, checking or downloading. With a digital certificate or Cl@ve you can file returns and forms, check your tax data, download tax certificates, answer requests and receive notifications. The in-person appointment is left for the cases where attending is really necessary.
And there is one more route: registered gestores administrativos file forms and submissions with the Tax Agency using our professional certificate on behalf of clients. No appointment, and with deadlines under control, which in tax matters is what avoids surcharges.
Self-employed registration, income tax or non-resident NIF?
We file your forms with the Tax Agency using a professional certificate. No appointment, no queues and the deadline under control.
Frequently asked questions
Do I need a digital certificate to book at the Tax Agency?
Yes. To identify yourself in the Tax Agency's appointment system you need Cl@ve, an electronic certificate or an electronic DNI.
Can I give a foreign phone number when booking?
Yes. The Tax Agency's system accepts foreign numbers. You must provide and confirm it, together with a valid email where you will receive the appointment details.
Can I change the date or place of my appointment?
Yes. Once created, you can press Modificar to change the place or date, or Anular to remove it altogether.
When do appointments open for the income tax return?
It depends on the year. The Tax Agency publishes the taxpayer calendar each year with the dates for online, phone and in-person filing. Always check it for the current year, because the dates change.
What is the difference between form 036 and form 037?
Form 036 is the full census declaration and form 037 is the simplified version, which only certain taxpayers meeting the set requirements may use. Both serve to register, change details or deregister from the census.
Can I deal with the Tax Agency if I live outside Spain?
Yes. Many matters are settled in the electronic office, and for the rest you can act through a representative with a notarial power of attorney. It is the norm in property purchases by non-residents.
Does the Tax Agency charge for an appointment?
No. Appointments are free at every public body. What costs money are the taxes and, where applicable, the fees of whoever advises you.
Legal basis
- Law 39/2015 on Common Administrative Procedure, art. 14 on electronic dealings with the administration
- Royal Decree 203/2021, Regulation on public sector action by electronic means
- Law 6/2020 regulating certain aspects of electronic trust services
Official sources
- Tax Agency: assistance and appointments
- Tax Agency: requesting an appointment online
- Tax Agency: appointments from the AEAT app
- Tax Agency electronic office
Written by Irina Klein. Reviewed by Elena Alonso Volostnova, registered gestora administrativa (ICGA Valencia). Updated on 5 October 2026. This page is general information and does not replace personalised advice on your case.