- Entrepreneurs or professionals who have not started making deliveries of goods or providing services related to business activities but have acquired goods or services with the intention, confirmed by objective elements, of using them for such activities, can apply for registration in the monthly VAT refund register (REDEME) in November of the previous year in which it should take effect.
- They can also do so during the period for submitting periodic tax returns.
- This is based on the interpretation of article 30.4 of the VAT Regulation.
Source: serviciostelematicosext.hacienda.gob.es
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.
