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New guides on the latest Spanish tax and immigration developments.
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A taxpayer using the Immediate Supply of Information (SII) system asked whether they could request a refund for credit balances from January, February, and March after registering for the monthly refund scheme in April. The DGT ruled that, as the registration is effective from April, the taxpayer may request the refund in that declaration, including the credit from the preceding months.
This clarification provides certainty for taxpayers transitioning to the monthly refund scheme, confirming they can recover accumulated credit from previous periods in their first monthly filing.
The tax team reviews your specific situation.
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