Census Modifications
Skip information indexSpecial Regime of Title II of Law 49/2002
Yes, presenting census declaration, form 036, indicating the option and the date of its application.
It applies to the tax period that ends after the date of submission of form 036 in which the option is contained and to subsequent periods, provided that the required requirements continue to be met and the entity does not renounce the regime.
Yes, presenting census declaration, form 036, indicating the waiver of its application and the date.
Starting from the tax period that begins after its presentation and must be carried out at least one month before the beginning of said period.