The Act Sustainable Economy, recently approved and published in the Official Gazette dated March 5, has introduced the following changes in the corporation tax applicable in the tax group taxation:
With effect for tax periods beginning on or after January 1, 2011, was amended by paragraph 6 of Article 70 of the Revised Text of the Income Tax Act, which reads as follows: 
With effect from the entry into force of this Act shall be added a transitional provision to the thirty-second revised text of the Income Tax Act would read as follows: thirty-second transitional provision The entry into force of Law Sustainable Economy occur the day following its publication in the BOE (March 5, 2011) except the modification of the text of the Law on Regulation and Supervision of Private Insurance, which will take effect for all policies taken out or renewed from January 1, 2013.
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6. The parent company shall notify the agreements referred to in paragraph 1 of this article to the tax authorities prior to the start of the tax period in which it applies this regime.
also over wide variations in the composition of the tax group, the parent company shall inform the tax authorities, identifying companies that have built into it and those who have been excluded. Such notification shall be made in the declaration of the first installment payment that would affect the new composition.
. Notice of changes in the composition of tax groups. In the case of taxing tax groups in the consolidated tax in the tax period that was in progress on January 1, 2011, in relation to changes in the composition of this group produced in the period prior to that date, communication referred to in Article 70.6 of this Act shall be carried out in the statement of the group's first installment payment to be submitted after that date. The communication of the changes produced after that date will be made in the declaration of the first installment payment that would affect the new composition.
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