Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.

Registration

If you are a manufacturer of products subject to the tax, you are obliged to register in the territorial tax register for this activity.If you carry out your activity in several establishments, you are obliged to register in the territorial tax register for each establishment without the possibility of centralised registration.
If you are an intra-Community purchaser of taxable products, you are obliged to register in the territorial tax register for this activity unless the total weight of non-recycled plastic contained in your intra-Community acquisitions does not exceed 5 kilograms in a calendar month.You will be obliged from the moment your intra-Community acquisitions exceed this amount, taking into account the intra-Community acquisitions made and those expected to be made in the calendar month.
If you are a representative of a taxpayer not established in Spanish territory, you are obliged to register in the territorial tax register for this activity.
Once your registration is agreed, together with the agreement you will be notified of a plastic identification code (CIP) which will include two digits identifying your activity (FP if you are a manufacturer, AP if you are an intra-Community acquirer or RP if you are a representative of a non-established taxpayer).
If you are an importer of products subject to the tax, you are not obliged to register in the territorial tax register for this activity.