Inscription. Deadlines and registration request. Appointment and registration of representative of a non-established taxpayer.
Find out about the registration obligations in relation to this tax.
Inscription
If you are a manufacturer of products subject to the tax, for this activity you are obliged to register in the Territorial Registry of the tax. If you carry out the activity in several establishments, you are obliged to register in the Territorial Tax Registry for each establishment without allowing centralized registration.
If you are an intra-community purchaser of products subject to the tax, for this activity you are obliged to register in the Territorial Registry of the tax unless the total weight of non-recycled plastic contained in your intra-community purchases does not exceed 5 kilograms in a calendar month. You will be obligated from the moment your intra-community acquisitions exceed said amount, taking into account the intra-community acquisitions made and those planned to be made in the calendar month.
If you are a representative of a taxpayer not established in Spanish territory, for this activity you are obliged to register in the territorial tax registry.
Once your registration has been agreed, along with the agreement you will be notified of a plastic identification code (CIP) that will include two digits that identify your activity (FP if you are a manufacturer, AP if you are an intra-community purchaser or RP if you are a representative of a non-established taxpayer).
If you are an importer of products subject to the tax, for this activity you are not required to register in the Territorial Registry of the tax.