Procedure for registration in the monthly refund registry

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. 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 established in the previous paragraph, as well as entrepreneurs or professionals who have not started to make deliveries of goods or provide 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 their registration in the register during the period for submitting periodic self-assessments. In both cases, registration in the registry will take effect from the day following the end of the liquidation period for said self-assessments.

The dominant entity of a group that is going to opt for the application of the special regime for the group of entities, in which all of them have also agreed to request registration in the registry, 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 the agreements for registration in the registry are adopted later, the application must be submitted during the period for submitting periodic self-assessments, taking effect from the day following the day on which the liquidation period for said self-assessments ends.

Submission of applications for registration in the registry outside the established deadlines will result in their rejection and archiving without further procedure than communication to the taxpayer.

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

Failure to comply with any of the requirements established in the previous section, or the verification of the inaccuracy or falsity of the census information provided to the Tax Administration, will be sufficient cause for the denial of registration in the registry or, in the case of taxpayers already registered, for exclusion by the Tax Administration from said registry.

Exclusion from the register will take effect from the first day of the settlement period in which the respective agreement was notified and will determine the inadmissibility of the registration application for three years following the date of notification of the resolution agreeing to it.

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 self-assessments 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.

Requests for voluntary deregistration from the registry will be submitted in the month of November of the year prior to the year in which they must take effect (December in the case of groups that apply the special regime of the group of entities regulated in Chapter IX of Title IX of the VAT Law ).

Taxpayers registered in the monthly return register must submit their tax returns exclusively electronically and on a monthly basis.