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Practical Handbook VAT 2022


Taxable persons who meet the following requirements shall be entered in the register on request:

  1. They apply for registration by submitting a census declaration.

  2. That they are up to date with their tax obligations.

  3. They are not in any of the situations that could lead to the provisional removal from the monthly refund register or the revocation of the tax identification number.

  4. They do not carry out activities that are taxed under the simplified regime.

  5. In the case of entities covered by the special regime for the group of entities, entry in the register shall only take place when all the entities of the group applying that special regime have so agreed and meet the requirements set out in this paragraph.

    Failure by any of these entities to comply with the requirements will result in the non-admission or, as the case may be, the exclusion from the monthly return register of all the entities of the group that apply the special regime.

    The application for entry in the register and, where appropriate, the application for deregistration must be submitted to the tax authorities by the parent entity and must relate to all the group entities applying the special regime.

    Actions aimed at processing applications for registration or deregistration, as well as verifying the maintenance of the requirements for access to the register in relation to entities already registered, shall be understood with the parent entity in its capacity as representative of the group.