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.

With effect from 2 March 2022, the sixth additional provision of Royal Decree-Law 3/2022, of 1 March, establishes that the monthly refund system 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 pay taxes as a result of carrying out transactions related to the final of the "UEFA Europa League 2022". This regime shall also apply to the organiser of the event, to the participating teams and to legal entities resident in Spanish territory set up for the purpose of the event by the organiser or by the participating teams.However, these entrepreneurs or professionals will not be obliged to keep the Tax Register Books through the Electronic Headquarters of the State Tax Administration Agency, as referred to in Article 62.6 of the Regulations of VAT.This monthly refund scheme shall not apply to entrepreneurs and professionals not established in the territory of application of the tax in which the requirements laid down in Articles 119 or 119 bis of the VAT Law are met, who must apply for the input tax in accordance with the procedure laid down in those Articles.

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.