How to apply for the monthly refund?
Find out about the monthly VAT refund system (REDEME)
Inclusion, withdrawal and expulsion from the register (REDEME)
Minimum period:
Once registered, they will be obliged to remain there at least during the year for which registration was requested or, in the case of taxable persons who have requested registration during the period for submitting the periodic declarations-settlements, at least during the year. in which they request registration and the immediately following one.
Withdrawal:
Applications for voluntary withdrawal from the register must be submitted in the November of the previous year to that in which it is to take effect.
In the case of groups of entities, the request for voluntary deregistration must be submitted by the dominant entity and must refer to all the entities in the group that apply the special regime; it must be submitted in the December prior to the beginning of the calendar year in which it is to take effect.
It will not be possible to request inclusion in the register again in the same calendar year in which the taxpayer has requested withdrawal.
Exclusion:
Failure to comply with any of the requirements required to request inclusion in the monthly refund registry, 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 those already registered, for exclusion by the Tax Administration from said registry.
Exclusion from the register will take effect from the first day of the settlement period in which the respective agreement has been notified.
Exclusion from the register will determine non-admission of the application for inclusion during the three years following the date of notification of the decision on exclusion.