Territorial Register of Manufacturing Excise Taxes

The register concerns Manufacturing Excise Taxes.

The following are considered to be Manufacturing Excise Taxes:

1. Taxes on Alcohol and Alcoholic Beverages

   • Beer Tax

   • Tax on Wine and Fermented Beverages

   • Tax on Intermediate Products

   • Tax on Alcohol and Alcoholic Beverages.

2. Hydrocarbon Tax

3. Tax on tobacco products

Those obliged to register:

• Owners of factories, bonded warehouses and tax stores.
• The registered addressees in respect of the receiving warehouses held by them
• Registered consignors (in case of imports).
• Tax representatives in the remote selling system
• Businesses engaged in remote sales of products subject to excise taxes.
• Retailers, users and final consumers who are recipients of exempt or reduced-rate products.
• Vinegar factories.
• Regular certified shippers and recipients.

As a general rule, registration shall be made in the Territorial Register of the Management Office of the territorial area in which the establishment is located.

In the case of registered consignors and tax representatives, registration shall be made in the Territorial Register of the Management Office corresponding to their tax address.

Remember that if you have two or more activities or establishments you must apply for registration for each of them.

In order to register as the owner of an establishment in the Territorial Register of Excise Taxes, you must meet the requirements set out in the Excise Taxes Regulations for each type of establishment/activity, among them:

• Prior to registration, you must be registered in the Tax Agency's Register of Business Persons, Professionals and Withholders in the heading corresponding to the activity you wish to carry out.

• Be up to date with your tax obligations

• You must prove that you have the right to use the facilities where you are going to carry out the activity.

• You must provide the guarantee required by the Regulations on Excise Taxes.

• You must have the authorisations that, where applicable, must be granted by other administrative bodies to carry out the activity.

• In particular, if you want to operate with products included in the objective scope of the Hydrocarbon Tax, you must have the authorisations required by the regulations governing the Hydrocarbon Sector.

• You must comply with the specific requirements set out in the Special Tax Regulations, depending on the type of establishment and activity to be carried out.

• You must submit an application for registration in the Territorial Registry of Special Manufacturing Taxes to your Managing Office, providing documentation proving that you meet the above requirements.

You must submit an application, addressed to your Managing Office, accompanied, in general, by the following documentation:

• Name and surname(s) or company name(s), tax address and tax identification number of the applicant, as well as, where applicable, of the representative, who must accompany the documentation accrediting their representation.

• Declaration of registration in the Census of Business Persons, Professionals and Withholders of the Tax Agency under the heading corresponding to the activity they wish to carry out.

• Type of establishment and where it is located.

• Descriptive report of the activity to be carried out.

• Scaled plans of the premises of the establishment. and details of warehouses and manufacturing equipment.

• Title to the property or right to dispose of the facilities.

• Documentation accrediting the authorisations which, where applicable, are to be granted to other Administrative Bodies.

• Documentation accrediting the provision of any guarantee that may be required.

• To register as a factory, you must provide a technical report describing both the operation of the manufacturing elements and equipment and the manufacturing processes of the products you intend to obtain.

Remember that if there are any changes to the data indicated in the initial declaration or in the documentation provided, you must notify your tax office.

Once registration has been completed, the Managing Office will give you a card that confirms your registration in the registry, stating the activity and establishment code ( CAE ) and the validity period of the right that gives rise to the registration.

This code must be indicated on all documents required by the Excise Taxes Regulations in relation to Excise Taxes.

It is a 13-character code that identifies an activity and the establishment in which it is carried out.

The sixth and seventh characters identify the managing office where the territorial registration is made.

The eighth and ninth characters identify the activity being carried out.