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Special system of the group of entities

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What circumstances can cause the loss of the right to the REGE?

The REGE (special regime for groups of companies) will not longer be applied in the following circumstances:

  • Any of the circumstances arise that determine the application of the indirect estimate method.
  • Non-compliance with the obligation to elaborate and keep the specific information system for this regime.

Removal from the REGE due to the above circumstances will become effective during the settlement period in which they arise, whereby all companies that comprise the group must meet all general obligations established in the tax's regulations from this period onwards.

If at the end of any settlement period a company within the group finds itself in a situation of bankruptcy or a liquidation process, it will be excluded from the REGE from this period onwards, without prejudice to other companies continuing to applying it.