Procedure for registration in the monthly refund registry

for registration in the registry must 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 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 be rejected if after 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 set out in section above , or the verification of the inaccuracy or falsity of the census information provided to the Tax Authority, 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 Authority from said registry.

The exclusion from the registry will take effect from the first day of the settlement period in which the respective agreement has been notified and will determine the inadmissibility of the registration application during the three years following the date of notification of the resolution that agrees to it.

Taxpayers registered in the monthly return register will be required to remain in it at least during the year for which registration was requested or, in the case of taxable persons who have requested registration during the period for submitting periodic self-assessments or businessmen 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 requests for voluntary deregistration in 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 group regime. entities regulated in Chapter IX of Title IX of the VAT Law ).

Taxpayers registered in the monthly return registry must submit their tax returns exclusively by telematic means and with monthly periodicity.