Retail facilities
If you carry out the activity of marketing professional diesel in retail facilities, find out how to register in your Territorial Registry for the purposes of the Retail Identification Code
Persons or entities that carry out the activity of professional diesel marketing in retail sales facilities and hold legal ownership of the diesel at the time of making the supplies are required to register in this Registry.
Registration will be carried out, as a general rule, in the Territorial Registry of the Management Office of the territorial area in which the retail sales facility in which professional diesel is sold is located.
Remember that, if you carry out the activity of professional diesel marketing in more than one retail facility, you must request registration for each of them.
Prior to registration, you must be registered in the Census of Entrepreneurs, Professionals and Withholders in a heading corresponding to the activity to be carried out, prove that you are up to date with compliance with your tax obligations and have the authorizations that, where applicable , are required in accordance with the provisions of Law 34/1998, of October 7, on the Hydrocarbons Sector, and its implementing regulations.
You must submit an application for registration in the Territorial Registry of the corresponding Management Office, which will include the following data:
- Tax identification number (NIF), name or company name and tax address of the applicant.
- If acting through a representative, NIF and name or company name of the applicant's tax representative.
- Identification of the owner and location of the retail facility where sales of professional diesel will be made.
Once the registration has been made, the Management Office will deliver a card that certifies the registration in the registry, containing the Retail Identification Code (CIM), Activity and date of registration.
The Retail Identification Code (CIM) is the code, configured in the manner established below, that identifies the person or entity that, at the time of supply, holds the legal ownership of the diesel that may generate the right to return recognized by article 52 bis of Law 38/1992 and carries out the sale of the product in retail sales facilities.
The code will consist of eight characters distributed as follows:
- Two digits that identify the managing office in which the registration is made in the Territorial Registry for the purposes of the Retail Identification Code.
- Two characters that identify the activity that is carried out:
- IS: Service stations.
- HIS: Diesel marketers for professional use in retail facilities.
- Three alphanumeric characters.
- A control letter.