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Practical Handbook VAT 2021

Procedure for registration in the monthly refund registry

Applications for inclusion in the register will be submitted in the November of the previous year to that in which it is to take effect.Entry in the register shall be made as from 1 January of the year in which it is to take effect.However, taxable persons who have not applied for entry in the register within the period established in the previous paragraph, as well as entrepreneurs or professionals who have not begun to supply goods or services corresponding to business or professional activities but have acquired goods or services with the intention, confirmed by objective elements, of using them for the development of such activities, may also apply for entry in the register during the period for submission of the periodic self-assessments.In both cases, entry in the register shall take effect from the day following the day on which the settlement period for such self-assessments ends.

The parent entity of a group that is going to opt for the application of the special regime for the group of entities, in which all of them have also agreed to apply for registration in the register, must submit the application together with the option for that special regime, in the same form, place and within the same period as the latter, taking effect from the beginning of the following calendar year.In the event that the agreements for entry in the register are adopted at a later date, the application must be submitted during the period for submission of the periodic self-assessments, taking effect from the day following that on which the settlement period for such self-assessments ends.

The submission of applications for inclusion in the register outside of the established periods will entail their dismissal and shelving without further proceedings than that of notification to the taxpayer.

Taxable persons may consider their application for registration to have been rejected if, three months after it has been submitted, they have not received express notification of the decision on the application.

Failure to comply with any of the requirements established in the previous section, or the finding of inaccuracy or falsity of the census information provided to the Tax Administration, shall be sufficient cause for refusal of registration in the register or, in the case of taxpayers already registered, for exclusion by the Tax Administration from the register.

Exclusion from the register shall take effect from the first day of the settlement period in which the respective resolution was notified and shall determine the inadmissibility of the application for registration during the three years following the date of notification of the resolution agreeing to such exclusion.

Taxable persons registered in the monthly refund register are obliged to remain in the register for at least the year for which registration was applied for or, in the case of taxable persons who have applied for registration during the period for filing periodic self-assessments or entrepreneurs or professionals who have not commenced the supply of goods or services corresponding to business or professional activities, at least during the year in which they apply for registration and the year immediately following that in which they apply for registration.

Applications for voluntary deregistration shall be submitted in the month of November of the year prior to the year in which they are to take effect (December in the case of groups applying the special regime for the group of entities regulated in Chapter IX of Title IX of the Law on VAT).

Taxpayers registered in the monthly refund register must submit their self-assessment tax returns exclusively by telematic means and on a monthly basis.