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VAT practical manual 2021.

Refunds to taxpayers registered in the monthly refund registry

In order to request a refund of the existing balance at the end of each settlement period, taxpayers must be registered in the monthly refund register. Otherwise, they may only request the return of the balance they have in their favor at the end of the last settlement period of each calendar year.

The monthly refund record is managed by the State Tax Administration Agency, without prejudice to the provisions of the regulations of the Economic Agreement regimes with the Autonomous Community of the Basque Country and the Economic Agreement with the Foral Community of Navarra.

  1. Requirements
  2. Procedure for registration in the monthly refund registry