Option for the special tax regime

The regime is voluntary , so that it can be applied by entities that meet the necessary requirements, opt for it and communicate option to the tax authorities through the census declaration form 036.

The option for the special tax regime is communicated through boxes 651 and 653 of form 036.

Once the option has been exercised, the special regime applies to the tax period that ends after the date of filing Form 036 containing the option and to subsequent periods, provided that the required conditions continue to be met and the entity does not renounce the regime.

Regarding taxes that do not have a tax period, the special regime applies to taxable events occurring during the tax periods mentioned in the previous paragraph.