Retail sales facilities

Persons or entities that carry out the marketing of professional diesel in retail facilities and hold the legal ownership of the diesel at the time of the supplies are required to register in this Register.

As a general rule, the registration will be carried out in the Territorial Register of the Management Office in the territorial area in which the retail sale facility is located in which professional diesel is traded.

Remember that if you carry out the marketing activity of professional diesel in more than one retail sale facility, you must request the registration for each of them.

Before registration, you must be registered in the Census of Employers, Professionals and Withholders under a heading corresponding to the activity to be carried out, to prove that you are up-to-date with your tax obligations and have the authorisations that, if applicable, are required in accordance with the provisions of Law 34/1998 of 7 October, on the Hydrocarbons Sector, and its implementing regulations.

You must submit a request for registration in the Territorial Registry of the corresponding Management Office, which will include the following details:

• Tax identification number (NIF), name or company name and tax address of the applicant.
• If acting by a representative, Tax ID and the name or corporate name of the applicant's tax representative.
• Identification of the holder and the location of the retail sale facility where sales of professional diesel will be made.

Once the registration has been completed, the Management Office will deliver a card that accredits the registration in the register, which is the Retail Identification Code (CIM), Activity and registration date. 

The Retail Identification Code (CIM) is the code, configured as set out below, which identifies the person or entity that, at the time of supply, holds the legal ownership of the diesel that can generate the right of return recognised by the article 52 bis of the Act of 38/1992 and sells the product at retail sales facilities.

The code will consist of eight characters distributed as follows:

• Two digits that identify the management office in which the registration is carried out in the Regional Register for the purposes of the Retail Identification Code.
• Two characters that identify the activity that is carried out:
  • Es: Service stations.
  • Su: Commercial gas oil sellers for professional use in retail sales facilities.
• Three alphanumeric characters.
• A control letter.