You're right on the money Punkin. The factory offset for the rears is 22mm, so your 36mm offset wheels would push the wheel/tire 14mm in towards the center of the car. So 15mm spacers would set you almost exactly back to factory spec.

Since the factory spec in the front is 35mm offset, then the 32mm offset wheels you're getting will be pushed out 3mm compared to factory spec. 3mm is so small, you don't need to do anything for them.

Before you get spacers for the rears, you'll want to do some reading up on them. Some say they're great, some say they bad for your car. My take on it is as long as you've got clearance for the wheel/tire within the wheel well - AND - you're going with a LARGER offset, why mess with spacers? 15mm is a little more than 1/2 an inch. I doubt you'll have any clearance issues - assuming you're not also going with wider wheels and tires. So why spend the money on spacers?