Requirements

Taxpayers who meet the following requirements will be registered upon request:

1. They must request registration by submitting a census declaration.

2. That they are up to date with their tax obligations.

3. That they do not fall into any of the situations that could lead to precautionary withdrawal from the monthly return registry or revocation of the tax identification number.

4. That they do not carry out activities that are taxed under the simplified regime.

5. In the case of entities covered by the special regime of the group of entities, registration in the registry will only proceed when all the entities of the group that apply said special regime have so agreed and meet the requirements established in this section.

   Failure to comply with the requirements by any of these entities will result in non-admission or, where appropriate, exclusion from the monthly return register of all entities in the group that apply the special regime.

   The application for registration in the register and, where applicable, the application for deregistration, must be submitted to the Tax Authority by the parent entity and must refer to all the entities in the group that apply the special regime.

   Actions aimed at processing applications for registration or deregistration, as well as checking that the requirements for access to the register are met in relation to entities already registered, will be undertaken by the dominant entity in its capacity as representative of the group.