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 required to remain there for at least the year for which registration was requested or, in the case of taxpayers who have requested registration during the period for submitting periodic returns-settlements, at least during the year in which they request registration and the immediately following year.
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 withdrawal 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 for requesting inclusion in the monthly refund register, or the verification of the inaccuracy or falsity of the census information provided to the tax authorities, will be sufficient cause for denial of registration in the register or, in the case of those already registered, for exclusion by the tax authorities from said register.
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.