Important VAT Requests to be Made in November to the AEAT

• The Registration for Monthly Refund (REDEME) must be requested in order to access the monthly VAT refund.
• The registration must be requested within the specified timeframe and through online submission.
• Basic requirements for registration include being up to date with tax obligations and not engaging in simplified regimes.
• The registration must be submitted in November of the previous year to take effect.
• The regime of deferral of import VAT requires the submission of a census declaration in November prior to the start of the year.
• Only taxpayers who currently file monthly VAT returns can opt for this regime.
• The option for this regime is mandatory for all import operations in the natural year.
• The option can be renounced by submitting a census declaration in November prior to the start of the year.
• The renunciation has a minimum duration of three years.
• The electronic record-keeping system (SII) can be voluntarily chosen and renounced through the census declaration in November.
• The status of reseller for mobile phones, video game consoles, laptops, and digital tablets must be communicated to the tax authority.
• The communication must be made at the start of the activity or in November to take effect.
• The communication is valid until the loss of the reseller status, which must also be communicated.
• Authorization can be requested to apply the general prorated deduction regime to different sectors.
• The request must be made in November and is considered granted if no response is received within one month.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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