Special system of the group of entities

With effect from 11 July 2021, Article 8.2 of Law 11/2021, of 9 July, clarifies the scope and nature of non-compliance with the specific obligations of this regime in which the dominant entity must necessarily be the offending party, as it holds the representation of the group of entities.

Specifically, the dominant entity will be the offending party for failure to comply with the obligations arising from the payment of the tax debt, the request for compensation or the refund resulting from the aggregated declaration-settlement, being responsible for the truthfulness and accuracy of the amounts and qualifications recorded by the dependent entities that are included in said declaration.

Other entities that apply the special regime of the group of entities will be jointly liable for the payment of these sanctions.