Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.
Find out about the main tax obligations relating to this tax
Deadlines and application form
The application for registration as a manufacturer or intra-Community purchaser must be made prior to the start of your activity.The application as a representative of a taxpayer not established in Spanish territory must be made before the first transaction constituting the taxable event is carried out.
If you are a manufacturer of products subject to the tax, you must apply for it at the excise duty office where the establishment where you carry out your activity is located.In all other cases, you must apply for them at the excise office where your tax domicile is located.
The following documents must be attached to the application form:
- Documentation accrediting representation when, as an obligor, you act through a representative.
- Identification and description of the establishment where you as a manufacturer carry out the activity.
- Indication of the epigraph of the Economic Activities Tax that corresponds to you as a taxpayer.
If the application for registration is submitted as a representative of a taxpayer not established in Spanish territory, you must also provide the power of attorney accrediting the representation.