Skip to main content

Special system of the group of entities

Skip information index

What are the specific obligations of the parent company?

Notwithstanding the need to comply with its own obligations, the parent company will be responsible before the Tax Administration, as representative of the Group, for meeting the following obligations:

  1. Inform the Tax Authority, by electronically submitting form 039 online, the following information:

    • In compliance with the requirements, the adoption of the corresponding agreements and the option to apply the special regime.
    • The overview of companies in the group that apply the special regime.
    • Any modification that may affect the companies in the group.
    • The waiver to the special regime.
    • The option to select the advanced level.
    • The waiver to the advanced level, which will have a minimum validity of one year.

  2. Submit the aggregated periodic self-assessments of the group of entities, proceeding, where appropriate, to pay the tax debt or request compensation or refund as appropriate. These aggregated self-assessments will be integrated into the results of the individual self-assessments of the companies in the group.

    The settlement period of companies that apply the REGE (special regime for groups of companies) will coincide with the calendar month, regardless of their volume of operations.

  3. Have an analytical information system based on reasonable criteria for the attribution of goods and services used directly or indirectly, in whole or in part, in carrying out intra-group operations if the advanced REGE modality has been chosen.