Modelo 039: notice of election or withdrawal from the VAT group regime
Modelo 039: notice of election or withdrawal from the VAT group regime is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €9 to €9.
Notice relating to the Régimen Especial del Grupo de Entidades del IVA (REGE, the special VAT group regime): Ley 37/1992 LIVA arts. 163 quinquies to nonies plus RIVA arts. 61 bis to octies plus Orden HAC/665/2004. Types: 1 initial election, 2 change of composition, 3 withdrawal, 4 election of the advanced method, 5 exclusion. Requirements: the parent must hold at least 50 % of the subsidiaries (art. 163 quinquies). Deadline for election or withdrawal: December of the previous year. Change of composition: within 2 months of the event. Minimum commitment of 3 years.
- Estimated total cost
- €9 to €9
- Managora's fee
- €10.89 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- Election or withdrawal: 1-31 December of the previous year. Change of composition: within 2 months of the event.
- Where it is filed
- Agencia Tributaria ↗
- What you receive
- Application
Cost breakdown: Our fee 9 €. Notice of election or withdrawal from the VAT group regime, with no tasa (official fee): the cost is entirely fixed..
Modelo 039: notice of election or withdrawal from the VAT group regime: how is it filed?
- 1Answer the questions in the chat (around 12 minutes).
- 2We check that the parent's holding is at least 50 % and that you are within the notice deadline.
- 3Payment of 9 €.
- 4Sign the mandate from your mobile.
- 5We file the modelo 039 online with the AEAT (Spanish Tax Agency).
Which documents do you need?
- •Board resolutions of the parent company and the subsidiaries.
- •Latest annual accounts evidencing a holding of at least 50 %.
- •Group structure chart with direct and indirect percentages.
- •Undertaking to remain in the regime for at least 3 years.
Legal basis and things to bear in mind
- Legal framework: Ley 37/1992 LIVA arts. 163 quinquies to nonies plus RIVA arts. 61 bis to octies plus Orden HAC/665/2004.
- Basic method: offsetting of balances (modelo 322 individually plus modelo 353 for the group).
- Advanced method: intra-group transactions at market value plus waiver of the exemptions in arts. 20.uno.16 and 20.uno.18.
- Minimum commitment of 3 years from the initial election.
Modelo 039: notice of election or withdrawal from the VAT group regime: frequently asked questions
Modelo 039: notice of election or withdrawal from the VAT group regime: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €9 to €9: Our fee 9 €. Notice of election or withdrawal from the VAT group regime, with no tasa (official fee): the cost is entirely fixed.. Managora's fee is €10.89, 21% VAT included (€9.00 net + €1.89 VAT). This procedure carries no official tasa.
Modelo 039: notice of election or withdrawal from the VAT group regime: how long does it take?
Election or withdrawal: 1-31 December of the previous year. Change of composition: within 2 months of the event.
Modelo 039: notice of election or withdrawal from the VAT group regime: which documents do I need?
You need to have to hand: Board resolutions of the parent company and the subsidiaries., Latest annual accounts evidencing a holding of at least 50 %., Group structure chart with direct and indirect percentages., Undertaking to remain in the regime for at least 3 years.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.
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