Monthly refund of the Value Added Tax


  • To request this, the 036 census tax form must be submitted.
  • It is essential that the applicant is up-to-date with all their tax obligations.
  • Once the request has been made, the form 303 on VAT self-assessments must be submitted monthly.
  • The ledgers must be filed online through the electronic Office of the AEAT, using the VAT management system that is based on the Immediate Supply of Information on VAT (SII).
  • The Tax Authorities must give a specific answer to whether the applicant’s request to be included in the Monthly VAT Refund Register has been accepted.
  • The taxpayer in question must continue on in the system throughout 2021.

Moreover, we would like to remind you that requests to voluntarily be removed from the monthly VAT refund register must be submitted in November if they want it to come into force in January 2021.

Taxpayers who request to be removed from the register cannot ask to be included in it again in the same year.

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