Refunds to taxpayers registered in the monthly refund registry
In order to request a refund of the balance existing at the end of each settlement period, taxpayers must be registered in the monthly refund registry. Otherwise, they may only request a refund of the balance in their favor at the end of the last settlement period of each calendar year.
The monthly return registry is managed by the State Tax Administration Agency, without prejudice to the provisions of the regulations governing the Economic Agreement regimes with the Autonomous Community of the Basque Country and the Economic Agreement with the Foral Community of Navarre.