Skip to main content
Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

1.4 Model 039

Entrepreneurs or professionals who are part of a group of entities and who are going to apply this special regime provided for in the VAT Law , must communicate it (the dominant entity) in model 039 , in the month of December prior to the calendar year in which it must take effect.

Likewise, the dominant entity must present form 039 when any modification occurs that affects the group entities or due to the incorporation of newly created entities, within the corresponding declaration-settlement period. to the settlement period in which the modification or incorporation occurs.

The form 039 will also be presented to request registration in the Monthly Return Registry - REDEME -, as well as options or waivers, generally in the month of December preceding the year in which they must take effect. If the agreements for registration are adopted after the beginning of the calendar year, they must be presented during the period for submitting the periodic self-assessments, taking effect from the day following the day on which the settlement period for said self-assessments ends.