How to apply for the monthly refund?

Deadlines for requesting inclusion in the register and the effects of this inclusion

Applications for inclusion in the register will be submitted in the November of the previous year to that in which it is to take effect.

It may also be requested during the period for submitting periodic returns and settlements. In this case, inclusion in the register will take effect from the day following the end of the period of payment of these declarations-settlements.

The dominant entity of a group that is going to opt for the application of the special regime of the group of entities must submit the application together with the option for said special regime, in the same form, place and period as the latter, taking effect from the beginning of the following calendar year. In the event that agreements for inclusion in the register are adopted later, the application must be submitted during the presentation period of the periodical declarations-settlements, taking effect from the day following the end of the period of payment of these declarations-settlements.

Taxpayers may consider applications for registration in the register to have been dismissed if after three months from their presentation they have not received express notification of the decision on the case.