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Add an activity to your company (epígrafe IAE) and, if needed, expand the objeto social

VeriFACTU e-invoicing is mandatory. No compliant system = fines from €6,000.

Use this to add an extra economic activity to your company. In AEAT you declare it with Modelo 036 and, if your objeto social doesn't cover it, you go to a notary and the Registro Mercantil to expand it.

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Fuente oficial enlazadaAhorro estimado ~70 min8 documentos clave
Plazo
Modelo 036: inmediato online; inscripción en Registro Mercantil: 5–15 días hábiles
Coste
Variable: Modelo 036 gratuito; notaría + Registro Mercantil + BORME según folios y provincia
Complejidad
Alto
Oficial
Fuente oficial

What GovEasy does

  • Prepares your case file and documentation
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What the agency does

Registro Mercantil / AEAT

  • Receives and reviews your application
  • Issues the resolution or official document

Guía completa

What you need on hand
  1. Certificado digital/Cl@ve of the administrator or representative. 2) Estatutos and your objeto social handy. 3) Epígrafe IAE exact for the new activity. 4) Premises details (if any) and the contract. 5) If you will request ROI, prepare proofs (quotes, emails, contracts).
Documentation
  • Escritura y estatutos vigentes.
  • Acuerdo de Junta/decisión de socio único to expand objeto (if applicable).
  • DNI/NIE of the signatory and poder if it's not the administrator.
  • Epígrafe IAE and real start date.
  • Premises data: address and referencia catastral; rental/ownership contract.
  • IBAN and fiscal contact.
  • Proofs of activity for ROI (only if requested).
Step by step
  1. Check your objeto social. If the activity doesn't fit, don't risk it.
  2. Junta and notary: agree to expand the objeto, sign the escritura. The notary usually sends it electronically to the Registro Mercantil.
  3. Registro Mercantil: pay arancel and publication in BORME, and wait for the inscription. If you go in person, get a cita at your Registro.
  4. AEAT – Modelo 036: enter with Cl@ve/certificado and choose Modificación. Add the activity with its epígrafe IAE, date, premises and obligations (IVA/IS/withholdings). URL: the 036/037 presentation page on the AEAT sede.
  5. If you will trade with the EU, tick alta en ROI. They may ask for documents; check later in VIES.
  6. Download the receipt for the 036 and verify in Mis datos censales that everything matches. Keep the escritura inscrita and the BORME.
Time-savers
  • If the notary sends it electronically, you skip queues at the Registro. Ask before you sign.
  • The 036 is free and the census modification is immediate. File it even if the Registro is slow, but don’t start trading if your objeto doesn't cover the activity.
  • Have a list of IAE epígrafes ready and check if your activity has recargo de equivalencia or withholding rules.
  • The AEAT form works better with Chrome/Firefox and an up-to-date Autofirma.
Common mistakes to avoid
  • Choosing the wrong epígrafe IAE and then getting VAT/withholdings wrong is a nightmare.
  • Not expanding the objeto social when needed: the bank or a client can block a contract.
  • Forgetting the premises in the 036: later your 115/180 returns won't match.
  • Requesting ROI without proofs: they deny it and you get stuck.
  • Leaving the one-month deadline to the last minute: 200 € fine for something you could do online in 10 minutes.
  1. 1.Check your objeto social in the escritura/estatutos: if the new activity doesn't fit, call a Junta or prepare the decision of the sole shareholder.
  2. 2.Book a notary appointment, sign the escritura modifying the estatutos to expand the objeto social; the notary usually sends an authorised copy electronically to the Registro Mercantil.
  3. 3.Track the file and pay arancel and BORME fees at your provincial Registro Mercantil (if you go in person, get a cita): https://sede.registradores.org/site/mercantil
  4. 4.Log in to AEAT with Cl@ve/certificado and submit Modelo 036 (Modificación): register the new activity indicating epígrafe IAE, start date, premises, and tick obligations (IVA/IS/withholdings). URL directa: https://sede.agenciatributaria.gob.es/Sede/gestiones/censos-nif-obligaciones-tributarias-periodicas/censo-empresarios-profesionales-retentores/presentacion-declaraciones-censales-alta-modificacion-baja-declaracion-censal-simplificada-modelo-036-037.html
  5. 5.If you'll operate with the EU, request alta en el ROI on the same 036. Attach supporting documents if asked and wait for the resolution.
  6. 6.Download the 036 receipt and check that the activity appears in Mis datos censales. Keep the escritura inscrita and the BORME publication in case your bank or a supplier asks.
  • Escritura de constitución y estatutos vigentes (copia simple)
  • Certificación del acuerdo de la Junta General o decisión del socio único ampliando el objeto social (solo si el objeto actual no cubre la nueva actividad)
  • DNI/NIE del administrador y, si firma un apoderado, poder inscrito en el Registro Mercantil
  • Epígrafe IAE exacto de la nueva actividad (código y descripción)
  • Datos del local de la actividad (dirección y referencia catastral) y contrato de alquiler/propiedad si hay establecimiento
  • IBAN para domiciliaciones y correo/teléfono de contacto fiscal
  • Certificado digital, Cl@ve o DNIe del representante legal para el Modelo 036
  • Justificante/comprobantes de actividad para ROI (solo si pides NIF-IVA intracomunitario: presupuestos, pedidos o contratos)
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1.Check your objeto social in the escritura/estatutos: if the new activity doesn't fit, call a Junta or prepare the decision of the sole shareholder.

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