Records

The Census of Business Owners, Professionals and Tax Withholders must include, among other census data, the following information for each person or entity:

• Registration or deregistration in the Monthly Refund Registry referred to in Article 30 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29.
• Registration or deregistration in the Register of intra-community operators.

1. Register of Intra-community Operators
2. Monthly return record