Module 118 min2149 wordsFree — no account
Registering with the Tax Agency: the census declaration and its consequences
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Real Decreto 1065/2007, General Regulation on tax management, articles 9, 10 and 11 (lines 887-893, 914-915, 957, 988, 1032-1035) — verified on October 5, 2026
- BOE — Real Decreto 439/2007, IRPF Regulation, articles 95, 109, 110 and 111 (lines 2375-2378, 2660-2665, 2668-2696, 2740-2743) — verified on October 5, 2026
- BOE — Real Decreto Legislativo 8/2015, General Social Security Act, article 305 (lines 5541-5545) — verified on October 5, 2026
- Agencia Tributaria, electronic office — Practical guide to modelo 036, chapter 1 (lines 14-42, twelve pages on lines 18-41, page updated 26 March 2026) — verified on October 5, 2026
- Agencia Tributaria, electronic office — Modelo 130. IRPF, instalment in direct estimation (lines 1, 13) — verified on October 5, 2026
- BOE — Real Decreto 1624/1992, VAT Regulation, article 71.3: quarterly return period as a rule, monthly above 6,010,121.04 € of turnover (lines 2695, 2702-2704) — verified on October 5, 2026
- Agencia Tributaria, electronic office — Modelo 303. VAT self-assessment (lines 1, 9) — verified on October 5, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Withholding on professional income, article 95 of the IRPF Regulation — 15 %
boe.es · 2026 rules - Reduced withholding in the start year and the two following ones — 7 %
boe.es · 2026 rules - Quarterly instalment on net income in direct estimation, article 110 — 20 %
sede.agenciatributaria.gob.es · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.