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How to apply for the monthly refund?

Find out about the monthly VAT refund system (REDEME)

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Basic requirements for requesting inclusion in the monthly refund register (REDEME)

  • Apply for inclusion in the register in due time, submitting the register declaration online (box 129 of form 036, box 12 of form 039 for groups of companies).

  • Stay up to date with your tax obligations.

  • Refrain from carrying out activities which are taxed in the simplified system.

  • Not being in any of the cases which could give rise to the precautionary withdrawal in the monthly refund register or the revocation of the Tax Code (NIF).

  • Not having been excluded from the Register in the 3 previous years to the year of submission of the registration application.

  • In the case of groups of companies, inclusion in the Register will only be admissible when all the companies of the group which is applying for the special system have agreed to this and meet the requirements. The application for inclusion must be submitted by the parent company, and it must refer to all the companies of the group which apply the special system.