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V2363-14 10 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial del criterio de caja

Opting out of the cash basis regime must be submitted in December to take effect the following year

The applicant asks whether they can opt out of the special cash basis regime they joined in December 2013. The DGT responds that the opt-out must be communicated in December to be effective during the following calendar year.

The question raised

Possibility of waiving the indicated regime.

The DGT's ruling

The waiver of the special cash basis regime must be exercised through a census declaration in the month of December preceding the calendar year in which it is to take effect. Said waiver shall have a minimum validity of three years.

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