{"id":25080,"date":"2015-10-27T13:31:07","date_gmt":"2015-10-27T12:31:07","guid":{"rendered":"http:\/\/aseryde.com\/?p=25080"},"modified":"2015-10-27T13:31:07","modified_gmt":"2015-10-27T12:31:07","slug":"deducirse-el-iva-mes-a-mes","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/deducirse-el-iva-mes-a-mes\/","title":{"rendered":"November is the month for self-employed people to request to be able to deduct VAT month by month"},"content":{"rendered":"<blockquote><p>November is the month to register for the Special Monthly Refund Scheme (REDEME). Companies interested in being registered for this scheme must do so in the coming month, as it is the only one in which it is permitted.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Normally, companies manage and pay the VAT on their invoices on a quarterly basis. In the months of January, April, July and October, self-employed workers and SMEs pay the 21% portion of VAT on their income. However, it is possible to self-assess the VAT on a monthly basis.<br \/>\nLarge companies (those with a turnover of more than 6 million euros) are required to deduct VAT on a monthly basis by registering with (REDEME). However, other companies can also do so voluntarily, if they are interested.<br \/>\nThis modality <strong>clearly benefits companies that bear more VAT than they pass on<\/strong>. These types of companies are usually dedicated to exports, since these movements are exempt from VAT, or also those that charge a higher VAT rate than the one they bear. In these cases, companies obtain a large amount of VAT in their favor, so they will be interested in registering with REDEME.<\/p>\n<p style=\"text-align: justify;\"><strong>Requirements to be registered in REDEME<\/strong><br \/>\nThe main drawback of this registration is the paperwork, which can be offset by considering the tax advantages. The requirements that must be met to register with REDEME are the following:<\/p>\n<ul>\n<li style=\"text-align: justify;\">The company must be up to date with its payments to the Treasury.<\/li>\n<li style=\"text-align: justify;\">It cannot be registered in the simplified VAT regime (also known as the modular regime).<\/li>\n<li style=\"text-align: justify;\">You must not have been excluded from this register in the previous three years.<\/li>\n<li style=\"text-align: justify;\">It cannot be included in any situation that could cause a precautionary cancellation of this registration or revocation of the NIF.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>When to register with REDEME<\/strong><br \/>\nIn order to register for the Special Regime for Monthly VAT Refunds, this can only be done in the month of November. To do so, form 036 must be submitted and registration will come into effect in January. That is to say, those who register this coming November will begin processing VAT on a monthly basis in January 2016. From this moment on, the company must be registered with REDEME for at least 2 years.<\/p>\n<p style=\"text-align: justify;\">For more information or to resolve any questions you may have about VAT settlement, do not hesitate to consult our tax experts, through the <a href=\"http:\/\/aseryde.com\/en\/contacto-cieza\/\">contact <\/a>or in our offices (968 45 46 24).<\/p>","protected":false},"excerpt":{"rendered":"<p>November is the month to register for the Special Monthly Refund Scheme (REDEME). Companies interested in registering for this scheme must do so in the coming month, as it is the only one permitted. Companies typically manage and pay the VAT on their [\u2026]<\/p>","protected":false},"author":2,"featured_media":26089,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[17,25,65,78],"class_list":["post-25080","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-autonomos","tag-ayudas-autonomos","tag-fiscalidad-autonomos","tag-iva"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/25080","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=25080"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/25080\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/26089"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=25080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=25080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=25080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}