News 2017

29-05-2017 Extraordinary cancellation in REDEME and extraordinary renunciation of application of the special system by the group of companies in 2017

On 27 May, Royal Decree 529/2017, of 26 May, was published in the Official State Gazette, amending the VAT Regulation by adding two transitional provisions (fourth and fifth), established for 2017:　

- An extraordinary period for deregistering from the monthly refund register (REDEME), the application for which can be made up to 15 June 2017, taking effect from 1 July, through tax register declaration Form 036　

- An extraordinary period for waiving the application of the special group of entities regime, which can be carried out up to 15 June 2017, taking effect from 1 July, through tax register declaration form 039　

- The inability for taxpayers using the simplified regime during the second semester of 2017 to keep their books and records in the E-Office of the AEAT.