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VAT practical manual 2022.

Conditions for applying the special system

The special regime of the group of entities is applied when it is individually agreed upon by the entities that choose to apply it.

The option has a minimum validity of three years, provided that the requirements are met for applying the special regime, and will automatically be renewed unless waived.

In any case, the application of the special regime will be conditional on its application by the dominant entity.

The agreements referred to in the previous paragraph must be adopted by the Boards of Directors, or bodies that exercise an equivalent function, of the respective entities before the beginning of the calendar year in which the special regime will apply.

The lack of adoption in time and form of the agreements to which we have referred above will determine the impossibility of applying the special regime of the group of entities by the entities in which the agreement is missing, without prejudice to its application, in its case, to the rest of the group's entities.