Self-employed workers who usually accumulate more input VAT on their purchases and expenses than the VAT they charge to their clients can bring forward the recovery of that money. The Tax Agency allows applications to be submitted during the month of November for registration in the Monthly VAT Refund Register (Redeme), a system that makes it possible to request a refund of the balance in your favour from the Tax Office every thirty days..
The application submitted this November will allow self-employed workers and companies, if accepted, to start using this system from 1 January 2027. In this way, professionals who until now settled the tax every quarter will be able to switch to filing monthly returns and request a refund of the amounts due to them without having to wait until the end of the tax year.
However, joining the Redeme does not simply mean receiving the VAT sooner. Self-employed workers who enter this register will also have to keep their invoice books through the Immediate Supply of Information system (SII) and comply with new management obligations. For this reason, before requesting the change, it is advisable to check whether the time saved in recovering the tax outweighs the greater administrative control.
How self-employed workers can apply for the monthly VAT refund in November
The ordinary period for applying for registration in the Redeme is open during the month of November of the year prior to the one in which it is intended to start applying it. Therefore, self-employed workers who wish to benefit from monthly refunds in 2027 will have to submit their application before the end of November 2026.
The procedure is carried out through the census declaration, using Form 036, which must be submitted electronically. Specifically, the professional will have to tick the box corresponding to the application for registration in the monthly refund register.
If the Tax Agency accepts the application, registration will take effect from 1 January of the following year. This means that the self-employed worker will be able to start filing their monthly self-assessments from January 2027 and, where applicable, request a refund of the balance in their favour for each period.
Registration is not reserved for companies of a certain size nor does it require reaching a minimum turnover. Business owners and professionals who meet the requirements established by the Tax Office may apply, provided they do not carry out activities under the simplified VAT regime and are up to date with their tax obligations.
Which self-employed workers can recover VAT every month and how much money can they request?
The Redeme can be especially interesting for professionals who make significant investments, incur many expenses with VAT, or go through periods in which their purchases exceed their sales. It can also benefit those who carry out operations that entitle them to deduct input VAT but do not charge VAT on certain sales, as happens with some export activities.
For example, a self-employed worker who during a month has incurred 6,300 euros of VAT on purchases and expenses, but has only charged 2,100 euros to their clients, will have a balance in their favour of 4,200 euros. If they are registered in the Redeme, they can request a refund of that difference in the monthly self-assessment, instead of having to wait until the last return of the year to request it.
Under the general regime, self-employed workers usually file Form 303 every quarter and, if the result is negative, they can offset that balance against subsequent self-assessments. As a general rule, the refund of the outstanding balance is requested in the last self-assessment of the year. The Redeme allows this possibility to be brought forward to the end of each month.
This does not mean that the Tax Office will automatically pay out an amount every month. The self-employed worker can only request the refund when the self-assessment shows a balance in their favour, and the Tax Agency will have to process it and verify that it is due. If the result for the month is positive, the corresponding VAT must be paid.
What obligations will self-employed workers who register in the Redeme have?
The possibility of recovering VAT sooner has a counterpart: professionals who register will have to change the frequency of their returns and adapt their administrative management. The first consequence is that they will stop filing Form 303 every three months and will have to file it monthly, even in those periods in which they have no amount to be refunded.
In addition, they will have to keep the VAT register books through the Immediate Supply of Information system (SII). This system requires the invoice records, both for invoices issued and received, to be sent electronically to the Tax Agency within the established deadlines.
Therefore, the self-employed worker will have to check whether their invoicing software is ready to work with the SII or whether they need to adapt their management tools. They will also have to coordinate with their accountant to meet the new deadlines and avoid errors when sending the records.
Registration in the Redeme is voluntary, but once accepted, the professional will have to remain in the register for, at least, the year for which they requested inclusion. They will not be able to enter and leave the system freely depending on whether it suits them to recover the VAT in a given month.
Why applying for the monthly VAT refund is not always worthwhile
The main advantage of the REDEME is financial: it allows money to be recovered sooner which, otherwise, could remain in the hands of the Tax Office for months. For a self-employed worker who has just made a large investment or who habitually accumulates balances to be refunded, having that liquidity can help them pay suppliers, cover expenses or finance new purchases.
The experts at the online tax advisory firm Declarando summarised into three the scenarios in which a self-employed worker could benefit from the Redeme. According to the advisory firm, the first occurs when the self-employed worker makes significant investments, especially during their first year of activity. The purchase of machinery, technological equipment or specialised material can generate a high volume of input VAT that the professional could recover monthly.
Another case is that of self-employed workers engaged in exports or intra-community sales, that is, to other countries of the European Union. According to Declarando, these professionals can accumulate VAT in their favour when they make frequent purchases in Spain on which they pay the tax, while their sales abroad do not generate output VAT under the same conditions.