Inscription. Deadlines and registration request. Appointment and registration of non-established taxpayer representative
Find out about the registration obligations in relation to this tax
Inscription
If you are a manufacturer of products subject to the tax, for this activity you are obliged to register in the Territorial Registry of the tax. If you carry out the activity in several establishments, you are obliged to register in the Territorial Tax Registry for each establishment without allowing centralized registration.
If you are an intra-community purchaser of products subject to the tax, for this activity you are obliged to register in the Territorial Registry of the tax, unless you exclusively acquire fluorinated gases subject to the 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 Registry of the tax, as long as you are an economic operator in accordance with customs legislation, which defines an economic operator as the person who, in the exercise of his professional activity, intervenes 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 stockist of fluorinated gases, and you have the required authorization for the acquisition of fluorinated gases subject to the 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.