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Other tax obligations

Find out about other tax obligations relating to this tax

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Registration in the land register?

You must register if you are:

  1. Taxpayer.
  2. Representative of a taxpayer not established in Spanish territory.
  3. Beneficiary of the exemption for electricity consumption by the owners of renewable, cogeneration and waste technology electricity production facilities whose installed capacity does not exceed 50 megawatts (MW).
  4. Beneficiary of the exemption for the consumption of electricity generated by fuel cells.
  5. Beneficiary of the exemption for the consumption of electricity in electricity production facilities for the performance of said activity or beneficiary of the exemption for the supply of electricity to facilities for the production, transportation and distribution of electric energy for the performance of these activities therein.
  6. Beneficiary of any of the 85% reductions.

You must register in the Territorial Registry of the Managing 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 entrepreneurs, professionals and withholding agents 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.