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

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