Form 037 no longer exists
A recent change still circulating wrongly online: Order HAC/1526/2024, in force since 3 February 2025, abolished form 037, the simplified census declaration. All census registrations, changes and deregistrations are now done with form 036, which includes assistance tools covering the simplification the 037 used to offer.
If you come across a guide telling you to file the 037, it is out of date, and that is a good sign to distrust the rest of what it says.
The activity code, which decides everything else
The code of the Tax on Economic Activities (IAE) describes what you do, and three things that will stay with you follow from it:
- Whether your activity carries VAT or is exempt, and with it whether you file form 303 every quarter.
- Whether your invoices carry income tax withholding, which happens in professional activities but not in business ones.
- Whether you are taxed under direct assessment, normal or simplified, with the bookkeeping obligations that implies.
Choosing the convenient code instead of the correct one is the decision that generates the most tax reassessments two years later. It deserves the fifteen minutes of conversation it takes to get it right.
Foreign self-employed workers
Being a foreign national does not prevent self-employment, but the permit matters. Anyone holding a permit that allows self-employment can register with no further immigration step. Anyone whose permit only allows employment for an employer needs a prior modification. And anyone in an arraigo process should know that all types allow self-employment except socioformativo, which is limited to employment.
One fact surprises many people: for arraigo social, the required financial means may come from self-employment if the requirements of article 84 of the Regulation are met. In other words, a well-documented self-employment project serves as proof of means.
All of the above requires a NIE and a digital certificate: Tax Agency notifications to business owners and professionals are electronic.
Companies
Setting up a limited company adds steps: certificate of name availability, contribution of capital, deed before a notary, registration in the Companies Registry, obtaining the definitive NIF, tax census registration and a representative certificate to operate electronically.
The question of whether a company or self-employment suits you is not answered with a general rule but with specific numbers: expected profit, need to limit liability, whether you will have partners and whether you will reinvest or distribute. We look at it in the first consultation, which is free.
And if you are relocating to Spain for work, review the special tax regime first: the Beckham law.
What comes after registration
Registration is the beginning. What sustains the business is the calendar: quarterly VAT, instalment payments of income tax, annual summaries and, once the rules on verifiable invoicing take effect, an invoicing system that meets the legal requirements. We run that routine so it does not depend on you remembering.
Useful guides in the meantime: form 303, booking a Tax Agency appointment and the employment history report.
Shall we handle it for you?
Registered gestora administrativa, ICGA Valencia. Fixed quote before we start and a free first consultation.
Frequently asked questions
Do I still file form 037?
No. Order HAC/1526/2024 abolished form 037 with effect from 3 February 2025. All census registrations, changes and deregistrations are now filed with form 036.
Can I be self-employed as a foreign national?
Yes, if your permit allows self-employment. If it only allows employment for an employer, a prior modification is needed. All types of arraigo allow self-employment except socioformativo.
What is paid each quarter?
It depends on the activity code: VAT with form 303 if the activity is not exempt, and instalment payments of income tax if not all your invoices carry withholding. Annual summaries are filed in January.
Self-employed or company?
It is decided with numbers: expected profit, need to limit liability, existence of partners and whether you will reinvest or distribute. There is no general rule that suits everyone.
Do I need a digital certificate?
In practice yes: Tax Agency notifications to business owners and professionals are electronic, and companies are obliged to deal electronically with the administration.
Legal basis
- Law 37/1992 on Value Added Tax (consolidated text)
- Law 35/2006 on personal income tax, art. 93 on the special regime for posted workers
- 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
Official sources
- Tax Agency: form 036, census of business owners, professionals and withholders
- Tax Agency: census procedures for business owners and professionals
- Social Security: affiliation, registration and deregistration
- 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.