Option for the REDEME

During the month of November, your company can opt for the Monthly VAT Refund Regime (REDEME) by submitting a census declaration (model 036). In this way, starting from the following year, you can request the refund of the tax that is in your favor on a monthly basis, without having to wait to do so in the last declaration of the year, with the financial savings that this entails.

Many companies do not choose the REDEME because this regime requires them to declare VAT every month and to submit the record books online (through the SII system). However:

• Companies that invoice more than 6,010, 121,04 euros are already required to do so, so opting for the REDEME does not imply additional obligations for them, but only advantages.

• Starting in 2026, companies that do not exceed this turnover figure but have an Invoicing Computer System (SIF) and opt for the "Verifactu" option, although they declare quarterly, will also be required to report their issued invoices online, similar to what happens when the SII is applied (but without declaring received invoices).

If your company falls into this latter case, opting for the REDEME —and, therefore, the SII— will no longer imply a much greater workload than if you apply the Verifactu and declare VAT quarterly. Additionally, if the result of your VAT declarations is in your favor in some months, opting for the REDEME can allow you to achieve significant financial savings by anticipating the tax refund.