Other tax obligations
Find out about other tax obligations relating to this tax
Registration in the land register?
You must register if you are:
- Tax payer.
- Representative of a taxpayer not established in Spanish territory.
- Beneficiary of the exemption for electricity consumption by the owners of renewable technology, cogeneration and waste electrical energy production facilities whose installed power does not exceed 50 megawatts (MW).
- Beneficiary of the exemption for the consumption of electricity generated by fuel cells.
- Beneficiary of the exemption for the consumption of electricity in electricity production facilities to carry out said activity or beneficiary of the exemption for the supply of electricity to production, transport and distribution facilities of electrical energy for carrying out the same as these activities.
- Beneficiary of any of the 85% reductions.
You must register in the Territorial Registry of the Management Office corresponding to the place where the establishment where you carry out your activity is located or, failing that, where your tax domicile is located.
To register you must be registered in the census of businessmen, professionals and retainers corresponding to the activity you are going to carry out. If you register as a beneficiary of the aforementioned exemptions or reductions, you must also be up to date with your tax obligations.