Who should be registered

Information

• Census of Liable Taxpayers

  If you are a person or entity and you have a NIF, this is your tax register.

• Tax register of business owners, professionals and withholders

  If you are a business or professional or pay income subject to withholding or on-account payment, this is your tax register.

• Register of Intra-community Operators

  If you carry out transactions subject to VAT with other member states, this is your tax register.

• Register of exporters and other economic operators

  If you are using the monthly VAT refund system, this is your tax register.

• Large enterprises register

  If you have a turnover of more than 6,010,121.04 euros, this is your tax register.

• Registration and identification of economic operators (EORI) or EORI-NIF association

  Find out how to register for foreign trade operations in Spain (EU).

• Registry of Exporters of Fiscal Warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons

  If you are a person or entity that extracts from tax warehouses the products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons, this is your census

Territorial Register of Excise and Environmental Taxes

• Registration of Special Taxes on Manufacturing
• Register of the Special Tax on Electricity
• Register of the Special Tax on Coal
• Registry of the Tax on Fluorinated Greenhouse-Effect Gases.