Refunds to taxpayers registered in the monthly refund registry
In order to request a refund of the balance existing at the end of each settlement period, taxpayers must be registered in the monthly refund registry. Otherwise, they may only request a refund of the balance in their favor at the end of the last settlement period of each calendar year.
With effect from 2 March 2022, the Sixth Additional Provision of Royal Decree-Law 3/2022, of 1 March, establishes that the monthly refund regime will also apply to entrepreneurs or professionals not established in the territory of application of the Tax who have the status of taxable persons and who bear or satisfy fees as a result of carrying out operations related to the final of the " UEFA Europa League 2022". This regime will also apply to the entity organizing the event, to the participating teams and to the legal entities resident in Spanish territory established for the aforementioned event by the organizing entity or by the participating teams. However, said businessmen or professionals will not have the obligation to keep the Tax Record Books through the Electronic Headquarters of the State Tax Administration Agency, referred to in article 62.6 of the VAT Regulations. . This monthly refund regime will not apply to entrepreneurs and professionals not established in the territory of application of the tax and who meet the requirements set out in articles 119 or 119 bis of the VAT Law, who must request the supported quotas in accordance with the procedure established in said articles.
The monthly return registry is managed by the State Tax Administration Agency, without prejudice to the provisions of the regulations governing the Economic Agreement regimes with the Autonomous Community of the Basque Country and the Economic Agreement with the Foral Community of Navarre.