Other tax obligations
Skip information index
Find out about other tax obligations relating to this tax
Registration in the land register?
They must be registered in the Territorial Registry of the Managing Office corresponding to the place where the establishment where they carry out their activity is located or, failing that, where their tax address is located:
- Representatives of taxpayers not established in Spanish territory
- The beneficiaries of the exemption provided for electricity consumed by the owners of electricity production facilities using renewable technology, cogeneration and waste whose installed capacity does not exceed 50 megawatts (MW)
- The beneficiaries of the exemption provided for electricity consumed that has been generated by fuel cells
The beneficiaries of the exemption provided for electricity consumed in electricity generation plants to carry out this activity, as well as electricity supplied to electricity production, transmission and distribution facilities to carry out these activities in these facilities
- The beneficiaries of the reductions provided for in order to apply the 85% reduction of the taxable base of the tax
Registration in the Territorial Register requires registration in the tax register of business persons, professionals and withholders corresponding to the activity to be carried out and, in the case of beneficiaries of reductions and exemptions, to be up to date with their tax obligations.