28 May Baja extraordinaria en el REDEME y renuncia extraordinaria a la aplicación del régimen especial del grupo de entidades durante el 2017
El 27 de mayo se ha publicado en el B.O.E el Real Decreto 529/2017, de 26 of may, por el que se modifica el Reglamento del IVA añadiendo dos disposiciones transitorias (cuarta y quinta) where it is established for the year 2017:
– An extraordinary period for requesting deregistration from the monthly refund register (REDEMPTION), which can be carried out until the day 15 June 2017 and with effects of 1 of July through the census declaration model 036
– An extraordinary period for waiving the application of the special regime of the group of entities, which can be carried out until the day 15 June 2017 and with effects of 1 July of that year through the census declaration model 039
– The impossibility of choosing to keep record books through the electronic headquarters of the AEAT for taxpayers under the simplified regime during the second half of 2017.
Source:: New Taxes
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