As of 1 January 2009 it is possible to request a monthly IVA tax return (BTW) in Spain. Until now it was only possible to submit this request once a year. Companies interested in taking advantage of this regulation must apply to a special tax register (REDEME: Registro de Devolución Mensual), after which a monthly IVA declaration must be presented in one of two ways: a monthly declaration whereby the IVA tax return is requested, or an informative statement containing the contents of the IVA statements of the company. These statements contain details of incoming and outgoing invoices.

Application to this register can be done through Ibersupport. In order to be accepted for this register by the tax authorities the company must not have any outstanding tax obligations. Application to the register for monthly tax returns must be done for a period of at lease 12 months.