Inscription. Deadlines and registration request. Appointment and registration of non-established taxpayer representative
Find out about the registration obligations in relation to this tax
Deadlines and registration request
If obliged, you must request registration as a manufacturer, stockist 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 request it before carrying out the first operation that constitutes the taxable event.
If you are a manufacturer or stockist of fluorinated gases, you must request registration with the special tax management office where the establishment in which you carry out your activity is located. In other cases, you must request it from the special tax management office where your tax domicile is located.
Once the application has been received and the appropriate file has been processed, the managing office will agree, if applicable, to register in the Territorial Tax Registry and will notify the registration agreement, along with the registration card that will include the gas identification code. fluorinated (CAF) assigned.
You must obtain as many CAF as activities. Furthermore, if you are a manufacturer or stockist 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 request your registration, the requirements and necessary documentation at the link Territorial Registry of the Tax on Fluorinated Greenhouse Gases