Inscription. Deadlines and application for registration. Appointment and registration of representative of non-established taxpayer.
Find out about the registration obligations in relation to this tax.
Deadlines and application for registration
You must apply for registration as a manufacturer or intra-community purchaser prior to starting your activity. The application as a representative of a taxpayer not established in Spanish territory must be made before the first operation that constitutes the taxable event is carried out.
If you are a manufacturer of products subject to the tax, you must apply for it at the special tax management office where the establishment in which you carry out your activity is located. In other cases, you must apply for them at the special tax management office where your tax domicile is located.
The following documentation must be included with your registration request:
- Documentation proving representation when, as the obligated party, you act through a representative.
- Identification and description of the establishment in which you, as a manufacturer, carry out your activity.
- Indication of the section of the Tax on Economic Activities that corresponds to you as an obligated party.
If you submit the application for registration as a representative of a taxpayer not established in Spanish territory, you must also provide the power of attorney accrediting the representation.