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Practical manual for VAT 2022.

Refunds to taxpayers registered in the monthly refund registry

In order to request the refund of the existing balance at the end of each settlement period, taxpayers must be registered in the monthly repayment register. Otherwise, they may only request the refund of the balance they have 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 repayment regime will also be applied to employers or professionals not established in the territory of application of the Tax who are considered as subjects liabilities and that bear or pay contributions as a result of transactions related to the end of the 2022 UEFA Europa League. This scheme will also apply to the event organiser, the participating teams and the legal persons resident in Spanish territory established as a result of the event by the organiser or the participating teams. However, these employers or professionals will not be obliged to keep the Tax Register Books through the Electronic Office of the Tax Agency, as referred to in Article 62,6 of the VAT Regulation. This monthly repayment regime will not apply to employers and professionals not established in the territory where the tax requirements are met provided for in Articles 119 or 119 bis of the VAT Act, which must request the amounts borne in accordance with the procedure established in these articles.

The monthly refund record is managed by the Tax Agency, without prejudice to the provisions of the regulations governing the Economic Concert regimes 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