Application period for inclusion into the Monthly VAT Refund Registry. Specific case.
According to judgment of the Spanish Central Economic Administrative Court of October 18, 2024, companies or entrepreneurs who have not started to make supply of goods or to 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 submit applications for registration in the monthly VAT refund registry (REDEME) in November of the year prior to the year in which they are to take effect (general deadline provided for in the first paragraph of article 30.4 of the VAT Regulations), or they may also do so during the deadline for submitting regular VAT returns (special deadline provided for them in the second paragraph of said provision). For further information please contact us at info@diligens.es
For further information please contact us at info@diligens.es
