El Model 060, known as «Census Declaration," is an essential tax form in Spain that all natural and legal persons must know. Although it is not a tax in itself, it is essential for tax identification and compliance with tax obligations in the country. In this blog, we will explore Form 060 in detail, why it is important, how it is completed and filed, and answer common questions related to this tax form.
1. What is Model 060?
Model 060, or Census Declaration, is a tax form used to carry out tax procedures in Spain. Through this tool, natural and legal persons notify the Tax Agency its start, modification or cessation of economic activities, as well as any change in its tax situation.
This model is essential for the tax identification and the registration of taxpayers before the tax administration and other public organizations.
2. Who must submit Form 060?
The duty to present Form 060 falls on all natural and legal persons that carry out economic activities in Spain or that need to be registered to comply with their tax obligations. This includes the self-employed, companies, partnerships, and other entities.
Some of the most common cases in which Form 060 must be submitted include:
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Start of economic activities: When a person begins an economic activity, whether as a self-employed person or as a company, they must present Form 060 to notify their start.
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Modification of data: If changes occur in economic activity, address, tax data or other relevant data, it is necessary to update this information using Form 060.
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Cessation of activities: When a person or entity ceases its economic activities, it must notify it through this form.
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NIF (Tax Identification Number) Applications: In some cases, such as the creation of a new company, a NIF must be requested through Form 060.
3. When does it appear?
Form 060 is presented at different times, depending on the situation of each taxpayer. Some of the common deadlines include:
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Start of activities: It must be submitted before starting economic activities.
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Data modifications: They must be notified within 30 calendar days following the date on which the change occurs.
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Cessation of activities: It must be notified within 30 calendar days following the date of termination.
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NIF applications: In the case of new companies, it must be submitted before registration in the Commercial Registry.
4. How is Form 060 completed?
The process of completing Form 060 may vary depending on the situation of each taxpayer and the reason for filing. Here's an overview of how to complete it:
- Identifying data: Provide your personal or entity information, including name, NIF, address, and other relevant tax information.
- Declaration type: Indicates the reason for submitting the form, whether for the start of activities, modifications, cessation of activities or request for NIF.
- Declaration details: Complete the specific information required based on the reason for filing. This may include data on economic activity, tax address, changes in the structure of the entity, among others.
- Signature and presentation: Sign and submit the form according to the instructions provided by the Tax Agency. The presentation can be made in person at a Tax Agency office or electronically through its online platform.
5. Can I file Form 060 electronically?
In the digital age, presentation electronics It is the most common and recommended way to present Model 060 today. You can do it through the electronic headquarters of the Tax Agency or using available assistance programs.
6. What happens if I do not file Form 060 on time?
Failure to submit or late submission of Form 060 may result in Economic sanctions and problems for the taxpayer in the future. It is essential to comply with the established deadlines to avoid inconveniences.
7. Is it necessary to hire a professional?
It is not mandatory, but can be very useful. A tax advisor or accountant can help you complete the form correctly and ensure that you comply with all relevant tax obligations.
8. When is it necessary to request a NIF through Form 060?
You must request a NIF through this form when you create a new entity, such as a company or partnership, that needs a tax identification number to operate legally.
9. Can I modify the information presented?
Yes, you can make changes to the information presented if changes arise in your tax circumstances. You must notify any modification within the deadlines established by the Tax Agency.
In summary, Model 060, or Census Declaration, is a form fundamental for all natural and legal persons who carry out economic activities in Spain. It allows you to notify the start, modification or cessation of activities, as well as request tax identification numbers (NIF) when necessary. Comply with this obligation It is essential to stay in compliance with the tax administration and avoid penalties. It is always advisable to have the advisory from a tax professional or accountant to ensure it is properly completed and all tax obligations are met.
En workcapital, we are fully aware of the importance of financial management, particularly for small businesses, freelancers and entrepreneurs. Keeping up with obligations such as Form 060 becomes essential for sustained growth and a solid financial future.
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