In business year 2020 (TA 2021), taxpayers who were under one of the general tax regimes in force until December 31, 2019 (Semi-Integrated Regime and Attributed Income Regime) were reclassified and automatically transferred by the Internal Revenue Service to one of the new general tax regimes (Semi-Integrated Regime or Pro-SME Regime).
However, it is the responsibility of each taxpayer to verify whether it was reclassified and transferred to the corresponding regime (and, in turn, to the one that is convenient for it).
In practice, it has been found that a significant number of taxpayers were incorporated into the Pro-Sme Regime, and that they did not meet, at the date of their transfer, the requirements to join and/or remain in such tax regime. Likewise, other taxpayers were excluded from the referred regime, being reclassified as large companies, however, they complied with the requirements of the SME Clause.
Taxpayers have until April 30, 2021 to join the general tax regime that corresponds to them and/or is convenient for AT2022.