Modelo 030 or Modelo 036: how to report a change of address to Spain’s AEAT

Modelo 030 or Modelo 036 for a change of address in Spain?

When selecting the form, the first question is whether the individual belongs to Spain’s Censo de Empresarios, Profesionales y Retenedores, the census of business operators, professionals and withholding agents. No additional test should be created based on whether the move itself had a business purpose or whether the new home will be used for the activity.

In brief:

• an individual outside that census who meets the conditions for using Modelo 030 reports a change of tax address using Modelo 030;
• a business operator or professional who changes their habitual residence reports the resulting change of tax address using Modelo 036;
• the limited exception allowing a census member to use Modelo 030 for certain personal-data changes does not cover a change of tax address;
• Modelo 037 is no longer a current form.

AEAT continues to list Modelo 030 and Modelo 036 in its current list of census, NIF and tax-address services.

Modelo 030: an individual outside the census of business operators and withholding agents

According to the AEAT page on who may use Modelo 030, the form is generally intended for individuals who:

• do not carry on business or professional activities;
• do not pay income subject to withholding or payments on account.

For addresses, the Modelo 030 instructions state that an individual who meets these conditions may use the form to report a change of tax address. The exception is where the change has already been properly reported in an IRPF return.

This is not an exhaustive list of every use of Modelo 030. Among other purposes, the instructions also mention changing personal data and requesting a new card confirming the holder’s NIF.

Modelo 036: a business operator or professional

The official AEAT FAQ on changes of tax address addresses the case of an individual carrying on an economic activity who changes their habitual residence. The change must be reported using Modelo 036, and the cadastral reference of the property must be supplied.

These instructions do not impose an additional criterion based on the purpose of the move. AEAT states that a business operator or professional who changes their habitual residence must report the change of tax address using Modelo 036.

The Censos WEB service is also available to registered individuals and assists with filing Modelo 036, including for a change of tax address.

The limited exception concerning Modelo 030

AEAT describes an exception under which a person registered in the Censo de Empresarios, Profesionales y Retenedores may use Modelo 030 exclusively to report:

• a change of civil status;
• a change of identification data.

The detailed instructions retain a transitional condition: the exception is described as applying until a new census declaration for business operators, professionals and withholding agents is approved that allows those data to be reported.

The separate AEAT page on eligibility to use Modelo 030 still lists the exception itself but does not repeat that condition. The supplied sources do not conclusively establish how the condition currently applies. The exception should therefore not be presented as an unconditional or permanent entitlement, and a change to the form version should not by itself be treated as having ended the condition.

The conclusion for a change of address is nevertheless clear: the exception concerns civil status and identification data, not a business operator’s tax address. It does not replace Modelo 036.

Modelo 037 has been withdrawn

Modelo 037 should not be used on the basis of older guides or the heading of a legacy FAQ page. AEAT stated in its notice concerning Order HAC/1526/2024 that the simplified Modelo 037 was withdrawn. The order entered into force on 3 February 2025, and the amended versions of Modelo 030 and Modelo 036 have applied since that date.

AEAT’s current service list includes Modelo 030 and Modelo 036. Modelo 037 should not be recommended as a current route for reporting a change of address.

Filing deadlines

The deadline depends on the taxpayer category and the applicable procedure.

An individual outside the Censo de Empresarios, Profesionales y Retenedores

A change of tax address must be reported within three months of the change.

If the deadline for an IRPF return that the taxpayer must file after the address change expires before the end of those three months, the information must be reported in the corresponding IRPF self-assessment form unless the change has already been reported earlier.

A change reported through Modelo 036

The AEAT FAQ on census changes gives a general deadline of one month, counted from the day following the date of the change.

The three-month deadline applicable to the specified category of Modelo 030 users should not be extended to business operators and professionals filing Modelo 036.

How can the form be filed?

Modelo 030 filing channels

The AEAT instructions provide for the following channels:

• online filing;
• direct delivery of the paper form to the appropriate AEAT office or delegation;
• sending the paper form by registered post.

Before visiting an office, AEAT recommends arranging an appointment through the available booking channels.

Modelo 036 filing channels

AEAT’s current services page provides:

• electronic completion and filing of Modelo 036;
• completion, validation and generation of a PDF for printing;
• the Censos WEB service for individuals, covering initial registration, deregistration and changes of tax address.

Documents for Modelo 030

According to the Modelo 030 documentation list, when boxes 103–104 concerning an address are selected, one of the applicable identity documents must be attached:

• the applicant’s DNI or card evidencing their NIE;
• alternatively, if the applicant holds an M or L NIF, their passport.

The same document alternatives apply to boxes 105–106 concerning an address for service of notices. A passport for an M or L NIF holder is not presented as an additional document required alongside a DNI or NIE card.

If the notification includes a change to foreign tax residence, AEAT additionally requires a tax-residence certificate issued by the tax authority responsible for the foreign address. This requirement applies when reporting a change to foreign tax residence; it is not an automatic attachment to every ordinary change of address.

For a business operator or professional, the cited Modelo 036 FAQ requires the cadastral reference of the property to be supplied when the tax address is changed. The supplied source does not support a closed list of every possible attachment for every Modelo 036 filing; the requirements of the particular case should be checked through AEAT’s current service.

Tax address and address for service of notices

A tax address and an address for service of notices are separate administrative fields.

Modelo 030 permits a place other than the tax address to be designated as the preferred address for receiving AEAT notices. The detailed instructions, however, restrict this separate field to an address for service in Spain. It should not be presented as a general option for providing any foreign correspondence address.

Reporting an address does not determine other statuses

The choice between Modelo 030 and Modelo 036 concerns a census-related administrative filing with Spain’s AEAT. It must be kept separate from the following matters:

• tax residence — updating an address does not replace an analysis of the conditions determining tax residence; the form may reflect a change of status, and AEAT requires a certificate from the relevant tax authority when a change to foreign tax residence is reported;
• immigration status — reporting a tax address to AEAT is not a procedure concerning residence rights, an NIE, EU citizen registration or another immigration status;
• Poland’s CEIDG register — an AEAT filing does not update a Polish business operator’s entry and does not itself determine which address or scope of activity should appear in CEIDG.

A change of tax residence, lawful immigration status or an effect in CEIDG should not be inferred solely from filing Modelo 030 or Modelo 036.

Practical sequence of steps

1. Check whether you are registered in the Censo de Empresarios, Profesionales y Retenedores.
2. If you do not belong to that census and meet the conditions for Modelo 030, use it to change your tax address unless the change has already been properly reported through IRPF.
3. If you are a business operator or professional and change your habitual residence, report the change of tax address using Modelo 036 without creating an additional test based on the business purpose of the move.
4. Do not use the withdrawn Modelo 037.
5. Check the applicable deadline for your category, and retain the filing confirmation and copies of the documents submitted.
6. Assess tax residence, immigration matters and any required CEIDG update separately.