Census Modifications

Yes, by submitting a census declaration, form 036, indicating the option and the date of its application.

It 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.

Yes, by submitting a census declaration, form 036, indicating the waiver of its application and the date.

Starting from the tax period that begins after it is filed and must be submitted at least one month before the start of said period.