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VAT practical manual 2022.

Procedure for registration in the monthly refund registry

The applications for registration in the registry will be submitted in the month of November of the year prior to the year in which they must take effect. The inclusion in the register will be made from 1 January of the year in which it is to take effect. However, taxable persons who have not requested registration in the registry within the period established in the previous paragraph, as well as businessmen or professionals who have not initiated deliveries of goods or provision of 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 request their registration in the registry during the period for submitting periodic self-assessments. In both cases, the registration in the registry will take effect from the day following the day on which the settlement period for said self-assessments ends.

The dominant entity of a group that is going to opt for the application of the special regime of the group of entities, in which all of them have also agreed to request registration in the registry, must present the request together with the option for said special regime, in the same form, place and period as this, taking effect from the beginning of the following calendar year. In the event that the agreements for registration in the registry were adopted subsequently, the application must be submitted during the period for submitting the periodic self-assessments, taking effect from the day following the day on which the settlement period for said self-assessments ends. self-assessments.

The submission of applications for registration in the registry outside the established deadlines will lead to their rejection and archiving without any further procedure other than communication to the taxable person.

Taxpayers may consider the application for registration in the registry to be rejected if three months have elapsed since its submission, they have not received express notification of the resolution of the file.

Failure to comply with any of the requirements established in previous section , or the verification of the inaccuracy or falsity of the census information provided to the Tax Administration, will be sufficient cause for the denial of registration. in the registry or, in the case of taxable persons already registered, for exclusion by the Tax Administration from said registry.

The exclusion from the registry will take effect from the first day of the liquidation period in which the respective agreement has been notified and will determine the inadmissibility of the registration application for the three years following the date of notification of the resolution that agrees on it.

Taxable persons registered in the monthly refund register will be obliged to remain in it at least during the year for which registration was requested or in the case of taxable persons who have requested registration during the deadline for submitting periodic self-assessments or for businessmen or professionals who have not started making deliveries of goods or services corresponding to business or professional activities, at least during the year in which they request registration and the immediately following year.

The requests for voluntary deregistration in the registry will be submitted in the month of November of the year prior to the year in which they must take effect (December in the case of groups that apply the special group regime. entities regulated in Chapter IX of Title IX of the VAT Law ).

Taxpayers registered in the monthly refund registry must submit their tax self-assessments exclusively by via telematics and on a monthly basis.