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Practical Handbook VAT 2021

Refunds to taxpayers registered in the monthly refund registry

In order to be able to request a refund of the balance at the end of each settlement period, taxable persons must be registered in the monthly refund register.Otherwise, they may only apply for a refund of the balance in their favour at the end of the last settlement period of each calendar year.

The monthly refund register is managed by the State Tax Administration Agency, without prejudice to the provisions of the rules governing the Economic Agreement with the Autonomous Community of the Basque Country and the Economic Agreement with the Autonomous Community of Navarre.

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