Special system of the group of entities

What are the conditions for applying the REGE?

The REGE (special regime for groups of companies) is applied when this is agreed upon individually by the companies that choose to apply it through their Boards of Administration or equivalent bodies, before the start of the calendar year in which it will be applicable.

The parent company must report its attachment to the REGE to the Tax Agency for all companies that form part of the group. To do so, it must file form 039 in December in the year before it needs to take effect

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, application of the REGE is subject to its application by the parent company.