Waiver of the special tax regime

The waiver of the special tax regime is carried out by completing boxes 652 and 654 of form 036.

The waiver takes effect from the tax period that begins after it is submitted and must be made at least one month before the start of said period.

For taxes that do not have a tax period, the waiver applies to taxable events occurring from the beginning of the tax period mentioned in the previous paragraph.

The application of the exemptions provided for in relation to local taxes is conditional on non-profit entities notifying the corresponding municipality of the exercise of the option.

In relation to the exemption from the Real Estate Tax and from the Tax on the Increase in Value of Urban Land , the communication must be addressed to the competent city council due to the location of the real estate in question.

In relation to the exemption from the Tax on Economic Activities , the communication is understood to have been made with the presentation of the census declaration.