Waiver and exclusion from the special regime for relatives of displaced taxpayers

Exclusion regime

Family taxpayers of displaced persons will be jointly excluded from the application of this regime if the sum of their taxable bases in each of the tax periods in which this special regime is applicable results greater than or equal to the taxable base of the taxpayer to which they are linked.

Likewise, other causes that will determine the exclusion from the application of this regime:

• Failure to comply with any of the remaining conditions that determine the application of the regime, or

• Failure to comply with the connection, age, or disability requirements required for the option.

The requirements for the application of the special regime due to the termination of the marriage bond due to divorce or annulment of the marriage will not be deemed to have been breached.

In these cases, the taxpayer who caused the violation will be excluded from the regime, and the others may continue with its application.

In any case, the exclusion will take effect in the tax period in which the non-compliance with any of the causes indicated above occurs or the waiver or exclusion of the taxpayer to whom they are associated takes effect.

Excluded taxpayers must communicate this circumstance to the Tax Administration within a period of one month from the failure to comply with the conditions that determined their application, except in the case in which the taxpayer with whom they are associated has communicated their resignation or exclusion, in which case It will not be necessary for them to communicate it.