How to Fill Out Modelo 036: Autonomo Registration with Hacienda

If you register as an autonomo with the Agencia Tributaria, there is no way around Modelo 036. Since February 3, 2025, it has been the only form for registering a self-employed activity for tax purposes in Spain: the older, simplified Modelo 037 was abolished by Orden HAC/1526/2024, even though some gestoria websites on Mallorca still list it as an option. If you want to fill out Modelo 036 without getting stuck on the alta reason, the IAE epigrafe, or retenciones, this guide walks through every field, plus how to access the form via Cl@ve or a digital certificate and when it is worth hiring a gestoria. For the basics of the status itself, see the guide Working as an Autonomo in Spain.

Modelo 037 is gone: one form for everything

Until early 2025, there were two versions: the short Modelo 037 for simple cases, and the longer Modelo 036 for everything else, such as multiple activities, property ownership, or EU business. Orden HAC/1526/2024 scrapped the simplified form. Since then, every alta, every change, and every deregistration runs through Modelo 036, no matter how small the business.

If you are registering for the first time, this changes little about the content, but the form is longer than the old one, and a few sections are new, such as the one on beneficial owners. Any gestoria content that still mentions Modelo 037 is simply out of date.

Accessing the Sede Electronica: Cl@ve, digital certificate, or an appointment

To submit Modelo 036 online, you need a digital ID. There are three routes:

• Cl@ve PIN or Cl@ve permanente, the state identification system, requested online in a few minutes and enough for most Agencia Tributaria forms
• Certificado digital, a file that digitally signs your identity and is requested through the FNMT with in-person identification. Our guide Getting a Certificado Digital walks through exactly how that works
• An in-person appointment (cita previa) if you have neither Cl@ve nor a certificate: you book an appointment at the AEAT office in Palma and hand in the completed form yourself

The online route via Cl@ve is the fastest for most new registrants, since your registration becomes valid immediately and you can download the confirmation right away. An in-person appointment often takes weeks, since AEAT wait times in Palma vary.

Filling out Modelo 036 step by step

Before you start, have your NIE, your planned start date, and a rough description of your business area ready. You will need these for almost every section.

Doing it yourself or hiring a gestoria

Filing Modelo 036 itself costs nothing, the fee only comes up later with the Seguridad Social. Even so, many new registrants hire a gestoria, because an incorrectly chosen IAE epigrafe can change your tax burden later and is hard to correct retroactively.

For a simple business model with one clear IAE epigrafe, registering yourself is usually enough. Once multiple activities, foreign income, or uncertainty about the right epigrafe come into play, a gestoria is the cheaper option, because correcting mistakes later takes more time than an initial consultation would. For more on choosing one, see the guide Finding a Gestoria on Mallorca.

Frequently asked questions about Modelo 036

Can I change Modelo 036 later? Yes, using the same form with the reason set to Change. An incorrect IAE epigrafe or a changed IVA regime can be corrected this way, though only from the date of the change, not retroactively.

Do I need Modelo 036 for a Sociedad Limitada too? Yes, corporations also register their activity through Modelo 036, in addition to setting up the company with a notary and the commercial registry.

What happens if the start date on Modelo 036 is in the past? The registration still goes through, but you owe social security contributions retroactively from the date you entered. So never enter a date earlier than your actual start of activity.

Conclusion

Filling out Modelo 036 has been mandatory for every autonomo since Modelo 037 was abolished in February 2025, no matter how small the business. With Cl@ve or a digital certificate, registration takes only a few minutes online; without digital ID, your only option is an appointment at the AEAT office in Palma. What matters is that the alta reason, start date, and IAE epigrafe all line up, and match exactly the date you later give the Seguridad Social. If you are unsure about the right epigrafe or IVA regime, a gestoria at 40 to 100 EUR is cheaper than a correction later.