- TEAC extends criteria for registration in REDEME, allowing for applications in November even without prior activity of goods or services
- Entrepreneurs or professionals who have not started delivering goods or services but have acquired them for business purposes can apply for registration in REDEME in November
- Case of XZ, S.L. requesting registration in REDEME in November 2022, denied by tax office, leading to appeal to TEAC
- Article 30.4 of VAT Regulation allows for registration in REDEME in November for those who have acquired goods or services for business activities
- Registration in REDEME will take effect from the day after the end of the period of declaration and liquidation.
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.
