Model 039. Data communication. Group of entities

• Communication of commencement of activities and option for special prorata: within the deadline for filing the self-assessment for the period in which the regular delivery of goods or provision of services begins.

• Communication of modifications or incorporation of newly created entities: within the deadline for filing the self-assessment for the period in which the modification or incorporation occurs.

• Registration in REDEME and options or waivers: Generally, the month of December prior to the year in which they must take effect.