Model 039. Data communication. Entity group

• Communication of start of activities and option for special pro rata: within the deadline for submitting the self-assessment of the period in which the usual delivery of goods or provision of services begins.

• Communication of modifications or incorporation of newly created entities: within the deadline for submitting the self-assessment of 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.