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.

With effect from March 2, 2022, the sixth Additional Provision of Royal Decree-Law 3/2022, of March 1, establishes that the monthly refund regime will also apply to entrepreneurs or professionals not established in the territory of application of the Tax that have the status of taxable persons and that 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 organizing entity of the event, to the participating teams and to the legal entities resident in Spanish territory established on the occasion of 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 in which the requirements provided for in articles 119 or 119 bis of the VAT Law meet, who must request the contributions paid in accordance with the procedure. established in said articles.

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.