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VAT practical manual 2022.

Causes for loss of entitlement to the special system

The special regime of the group of entities will no longer apply for the following reasons:

  1. Any of the circumstances arise that determine the application of the indirect estimate method.

  2. Non-compliance with the obligation to elaborate and keep the specific information system for this regime.

The cessation of the application of the special regime of the group of entities motivated by the causes mentioned above will produce effects in the liquidation period in which any of these circumstances occur and in the following ones, and the total of the entities that make up the group must comply with the set of the general obligations established in the tax regulations from said period.

In the event that an entity belonging to the group finds itself in bankruptcy or in the process of liquidation at the end of any liquidation period, it will be excluded from the special regime of the group from said period.