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

Deadlines and application for registration

If you are required to do so, you must apply for registration as a manufacturer, storekeeper of fluorinated gases, intra-community purchaser or importer prior to starting your activity.

If you are a representative of a taxpayer not established in Spanish territory, you must apply for it before carrying out the first operation that constitutes the taxable event.

If you are a manufacturer or storekeeper of fluorinated gases, you must apply for registration at the special tax office where the establishment in which you carry out your activity is located. In other cases, you must apply for it at the special tax management office where your tax domicile is located.

Once the application has been received and the relevant file has been processed, the managing office will agree, if applicable, to the registration in the territorial Tax Registry and will notify the registration agreement, together with the registration accreditation card that will include the assigned fluorinated gas identification code (CAF).

You must obtain as many CAFs as activities.  In addition, if you are a manufacturer or storekeeper of fluorinated gases, you must obtain as many CAFs as there are establishments in which you carry out your activity.

You can obtain information on how to apply for your registration, the requirements and necessary documentation at the link Territorial Registry of the Tax on Fluorinated Greenhouse Gases