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.
Deadlines and registration request
The application for registration as a manufacturer or intra-community purchaser must be made prior to the start of your activity. You must apply as a representative of a taxpayer not established in Spanish territory before carrying out the first transaction that constitutes the taxable event.
If you are a manufacturer of products subject to the tax, you must request it from the special tax management office where the establishment in which you carry out your activity is located. In other cases, you must request them from the special tax management office where your tax domicile is located.
You must attach the following documentation to your registration request:
- Documentation accrediting representation when you act through a representative as an obligated party.
- Identification and description of the establishment in which, as a manufacturer, you carry out your activity.
- Indication of the heading of the Tax on Economic Activities that corresponds to you as obligated.
If you present the registration application as a representative of a taxpayer not established in Spanish territory, you must also provide the power of attorney that certifies the representation.