Inscription. Deadlines and application for registration. Appointment and registration of representative of non-established taxpayer

Inscription

If you are a manufacturer of products subject to the tax, for this activity you are required to register in the territorial tax registry. If you carry out the activity in several establishments, you are required to register in the Territorial Tax Registry for each establishment without centralized registration being possible.

If you are an intra-community purchaser of products subject to tax, for this activity you are obliged to register in the territorial tax registry, unless you exclusively purchase fluorinated gases subject to tax with a GWP equal to or less than 150.

If you are an importer of fluorinated gases subject to the tax, for this activity you are obliged to register in the territorial tax registry, provided that you are an economic operator in accordance with customs legislation, which defines an economic operator as a person who, in the exercise of his or her professional activity, participates in activities to which customs legislation applies.

You will not have to register if you exclusively import fluorinated gases subject to the tax with a GWP equal to or less than 150.

If you are a storekeeper of fluorinated gases, and you have the required authorisation for the acquisition of fluorinated gases subject to tax with application of the deferral regime in the accrual provided for in section nine 4 of article 5 of the Tax Law, you must also register in the territorial Registry of this tax.

If you are a representative of a taxpayer not established in Spain, you are also required to register in the Territorial Registry.