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Practical guide for completing census form 036

Monthly return record

The monthly refund register will be made up of entrepreneurs or professionals who are entitled to the refund procedure regulated in article 30 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29.

This register shall form part of the Register of Employers, Professionals and Withholders.

In accordance with article 116 of the LIVA , taxpayers of this tax may choose to request a refund of the balance in their favor existing at the end of each settlement period, under the terms established in the RIVA .

In order to exercise the aforementioned right to refund, taxpayers must be registered in the monthly refund registry. Otherwise, they may only request a refund of the balance in their favor at the end of the last settlement period of each calendar year, in accordance with the provisions of article 115 one of the Tax Law.

The monthly return registry is managed by the State Tax Administration Agency, without prejudice to the provisions of the regulations governing the Economic Agreement regimes with the Autonomous Community of the Basque Country and the Economic Agreement with the Foral Community of Navarre.

Taxpayers who meet the following requirements ## will be registered in the registry upon request:

  1. That request registration (box 579 “High”) by submitting a census declaration, being mandatory to use the telematic submission modality .
  2. That they are up to with their tax , in accordance with the terms referred to in article 74 of the General Regulations on actions and procedures for tax management and inspection and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of July 27.
  3. That does not fall into any of the situations that could lead to the precautionary withdrawal from the monthly refund registry or the revocation of the tax identification number , provided for in articles 144.4 and 146.1 b), c) and d) of the General Regulations on actions and procedures for tax management and inspection and the development of common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27. (see table below)
  4. That do not carry out activities that are taxed under the simplified regime .

Article 144.4 Census verification actions

The precautionary withdrawal from the Registers of intra-Community operators and monthly refunds of the persons or entities included therein may be agreed upon by means of a reasoned agreement by the delegate or the competent department director of the State Tax Administration Agency, following a report from the proposing body, in the following cases:

  1. When a tax action or procedure reveals that the economic activity or corporate purpose declared does not exist or that it is not developed at the communicated address, or that the administrative management and effective direction of the business is not carried out at the tax address.
  2. When the taxpayer has been found to be unaware of any action or procedure for the application of taxes.
  3. When the possible intervention of the taxpayer in foreign or intra-community trade operations is confirmed, which may result in non-compliance with the tax obligation or the undue obtaining of benefits or tax refunds in relation to the Value Added Tax.

In the cases provided for in paragraphs a), b) and c) above, the precautionary cancellation will become definitive when the census correction of the taxpayer is carried out in accordance with the provisions of articles 145 and 146 of this General Regulation.

When the circumstances that allow for the provisional withdrawal from the Registers of intra-Community operators and monthly refunds occur at the time of the request for inclusion in such registers, the competent Delegate of the State Tax Administration Agency will deny, by means of a reasoned agreement, such inclusion.

Article 146.1 b, c, d Ex officio rectification of the census situation

  1. The tax authorities may rectify the taxpayer's census status ex officio without the need to initiate the procedure regulated in the previous article in the following cases:
    1. ....
    2. When persons or entities to which a provisional tax identification number has been assigned do not provide, within the period established in article 24.3 of this regulation or, where appropriate, within the period granted in the request made to which said article refers, the documentation necessary to obtain the definitive tax identification number, unless within said periods they duly justify the impossibility of providing it, the tax authorities may deregister them from the Registers of intra-Community operators and monthly refunds.
    3. When the assumptions regulated in article 131.1 of the consolidated text of the Corporate Tax Law, approved by Royal Legislative Decree 4/2004, of March 5, occur. In this case, the tax authorities may also deregister the taxpayer from the Registers of intra-Community operators and monthly refunds.
    4. When for a period exceeding one year and after making at least three attempts at notification, it has been impossible to notify the taxpayer at the tax domicile or when debts have been written off due to insolvency during three tax or liquidation periods, the withdrawal from the Registers of intra-community operators and exporters and other economic operators under a commercial regime may be agreed.

Applications for registration in the registry must be submitted in the month of November of the year prior to the year in which they are to take effect. The inclusion in the register will be made from 1 January of the year in which it is to take effect.

However, taxpayers who have not requested registration in the register within the period indicated in the previous paragraph, as well as entrepreneurs or professionals who have not started making deliveries of goods or providing services corresponding to business or professional activities but have acquired goods or services with the intention, confirmed by objective elements, of using them for the development of such activities, may also request registration in the register during the period for submitting periodic returns-settlements . In both cases, inclusion in the register will take effect from the day following the end of the period of payment of these declarations-settlements.

The submission of applications for registration in the registry outside the established deadlines will lead to their rejection and filing without any further procedure than that of communication to the taxpayer .

Taxpayers may consider their application for registration be rejected if three months have passed since its submission they have not received express notification of the resolution of the file.

Failure to comply with any of the requirements established by regulation, or the verification of the inaccuracy or falsity of the census information provided to the tax authorities, will be sufficient cause for the denial of registration in the registry or, in the case of taxpayers already registered, for the exclusion by the tax authorities 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.

Taxpayers registered in the monthly return register must remain in it 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 or entrepreneurs or professionals who have not started making deliveries of goods or providing services corresponding to business or professional activities, at least during the year in which they request registration and the immediately following year.

The applications for voluntary withdrawal from the registry (box 580) must be submitted in the month of November of the year prior to the year in which they are to take effect.

However, taxpayers will be required to submit the application for deregistration in the registry (also box 580) when they carry out activities that are taxed under the simplified regime. This application must be submitted within the period for filing the declaration-settlement corresponding to the month in which the breach occurs, taking effect from the beginning of said month.

It will not be possible to request inclusion in the register again in the same calendar year in which the taxpayer has requested withdrawal.

Refund applications recorded in settlement declarations that correspond to settlement periods other than the last of the calendar year submitted by taxpayers not registered in the monthly refund registry will not initiate the refund procedure referred to in article 30 of the RIVA.

Taxpayers registered in the monthly return registry must submit their returns-settlements of the Tax exclusively electronically and on a monthly basis .

Likewise, taxpayers registered in the REDEME must keep the VATregistration books through the electronic headquarters of the AEAT by means of the electronic supply of the billing records ( SII ).

The registration in the monthly return registry will be fully compatible with the registration in the notification service at electronic address for communications carried out by the State Tax Administration Agency.

The corresponding refund will be made exclusively by bank transfer to the account indicated for this purpose by the taxpayer in each of their monthly refund requests.