# Register with your Hacienda Foral

> How to file your census registration with your Hacienda Foral to start as an autónomo, with the form, deadline and office for each territory.

- Page: https://autonomo.eus/steps/register-hacienda
- Part: Part C: Become an autónomo
- For: Everyone
- Last checked: 14 October 2026

This registration (*declaración censal*) tells your Hacienda Foral, not the Spanish AEAT, that you are starting as an autónomo. It records your start date and the taxes that apply to you. **Use the same start date when you register with Social Security.**

## Before you start

- Your [TIE](https://autonomo.eus/steps/tie-card) or EU registration certificate, showing your NIE
- [Your activity codes](https://autonomo.eus/steps/activity-codes)
- Your start date
- Your digital ID: [FNMT certificate](https://autonomo.eus/steps/fnmt-certificate) or [BakQ](https://autonomo.eus/steps/bakq)
- Whether you will invoice businesses in other EU countries

## What it unlocks

- [Set up TicketBAI invoicing](https://autonomo.eus/steps/ticketbai)
- Your quarterly and annual returns
- Invoicing EU businesses without Spanish VAT, through the EU traders register (*ROI*)

## How to do it

1. Choose your start date.
2. Fill in the census form for your territory (below). It records your start date, your activity and your VAT situation.
3. If you will invoice businesses in other EU countries, ask on the same form to be included in the ROI. Do it before your first EU invoice.
4. Register your activity for the business activity tax (*IAE*) where your territory asks for a separate form.
5. Keep the filing receipt.

If you need help with the form, book an appointment at your Hacienda (below) or see [how to contact your Hacienda Foral](https://autonomo.eus/steps/offices#contact-your-hacienda-foral).

## By territory

### Álava

- Form: modelo 037, online only. Fill it in and file it in the Álava electronic office: [modelo 037](https://egoitza.araba.eus/es/inicio/tramites/fitxa/modelo-037). Log in with BAK, BakQ or a digital certificate.
- Deadline: within 1 month of starting. The Álava economic activities page also asks you to file it before your IAE form (below).
- ROI: ask for it on the same form.
- IAE: a separate form, [modelo 840](https://egoitza.araba.eus/es/buscador-de-modelos/fitxa/modelo-840) for business activities or [modelo 841](https://egoitza.araba.eus/es/buscador-de-modelos/fitxa/modelo-841) for professional ones, at least 10 working days before you start. You do not pay IAE for your first 2 years, or while your turnover is under €1M. Hacienda says the 841, and the 840 when the fee is municipal, go to the town hall (*Ayuntamiento*) where you work. In Vitoria-Gasteiz, activities with a municipal fee are registered on the town hall website. Town hall phone: 010.
- Office: Samaniego 14, Vitoria-Gasteiz. Phone 945 181 555. Offices only see people with an appointment: [book an appointment](https://web.araba.eus/es/hacienda/cita-previa) or call 945 181 510.

### Bizkaia

- Form: modelo 036. To file it online:
  1. Fill it in with [BILA](https://www.bizkaia.eus/es/bila), the Hacienda program you install once on your computer. It needs Java. On a Mac, see the note under "From our experience".
  2. File it in the electronic office with the procedure [Presentación de declaraciones censales](https://www.ebizkaia.eus/es/catalogo-de-tramites-y-servicios?procID=1760) (filing census forms). Press "Tramitar" (start) next to "Modelo 036. Declaración censal de alta, modificación y baja". Log in with BAK, BakQ or a digital certificate.
- Deadline: within 1 month of starting. If you register before you start, file before your start date.
- ROI: box 10 when you register (box 26 if you add it later), plus annex 4.
- IAE: you do not pay IAE while your turnover is under €2M. If you are exempt, declare your activity in annex 3 of the same form.
- Office: Capuchinos de Basurto 2 and 4, Bilbao, by appointment. Phone 946 125 500, Monday to Friday 8:30 to 19:00. To book online, press "SOLICITAR CITA PARA TRÁMITES TRIBUTARIOS" on the [Hacienda appointments page](https://www.bizkaia.eus/es/cita-previa-hacienda).

### Gipuzkoa

- Form: modelo 036, online in [ZergaBidea](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=036), or with help at a citizen office (*Oficina de Atención Ciudadana*). Log in to ZergaBidea with BakQ, a digital certificate or a *Clave Operativa*.
- Deadline: before you start your activity, and before your first operation with another EU country. See the [Gipuzkoa deadlines page](https://egoitza.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/036/plazo-presentacion).
- ROI: ask for it on the same form.
- IAE: a separate form, modelo 840, in the 10 days before you start. You do not pay IAE while your net turnover is under €1M. File it at a citizen office or online in [ZergaBidea](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=840).
- Office: Errotaburu 2 or Okendo 20, Donostia. Phone 943 113 000. Offices open 8:30 to 14:00 and Hacienda recommends booking: [book an appointment](https://w390w.gipuzkoa.net/WAS/HACI/HSGLaguntzaileaWEB/asistente/inicio/HAZ?locale=es_ES) (*cita previa*).

## Cost and time

- Cost: none of the three Haciendas lists a fee for registering.

## Common mistakes

- Using a different start date at Hacienda and Social Security.
- Invoicing an EU business before you are in the ROI.
- Forgetting the separate IAE form in Gipuzkoa or Álava.

## From our experience

Social Security wrote to us because our Hacienda registration did not show the same start date as our Social Security registration. The fix was to file the modelo 036 with the same start date. A friend of a friend filled it in for us as a PDF, but the eBizkaia procedure would not take the PDF, so we generated the declaration in BILA ourselves, copying what she had prepared, and filed it from there.

BILA would not start on our Mac with an Apple chip. If it tells you it "was not deployed correctly" or that there is "not enough memory", do not ignore it: the signing part of the program has not loaded either. Hacienda's program support team (programak@bizkaia.eus, with the reference number they give you) sends a step-by-step guide for Macs, and the [BILA page](https://www.bizkaia.eus/es/bila) has the installers. If you have a Windows computer within reach, it is the quicker route.

## Official sources

- [Bizkaia: modelo 036 instructions](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/036CasInst.PDF)
- [Bizkaia: how to file modelo 036 online](https://dfb.microsoftcrmportals.com/es-ES/Articulo/?Code=KA-01103)
- [Bizkaia: BILA](https://www.bizkaia.eus/es/bila)
- [Bizkaia: Hacienda appointments](https://www.bizkaia.eus/es/cita-previa-hacienda)
- [Gipuzkoa: modelo 036](https://egoitza.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/036) and [modelo 840](https://egoitza.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/840)
- [Gipuzkoa: modelo 036 deadlines](https://egoitza.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/036/plazo-presentacion)
- [Gipuzkoa: Hacienda offices and appointments](https://www.gipuzkoa.eus/es/web/ogasuna/oficinas-departamento)
- [Álava: census forms](https://web.araba.eus/es/hacienda/modelos-censales) and [economic activities](https://web.araba.eus/es/hacienda/actividades-economicas)
- [Álava: Hacienda appointments](https://web.araba.eus/es/hacienda/cita-previa)

Next step: [Register with Social Security](https://autonomo.eus/steps/register-social-security.md)

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