Procedure for obtaining authorization as a storekeeper of fluorinated gases

If you wish to register as a storekeeper of fluorinated gases and for your purchases of fluorinated gases subject to tax to benefit from the deferral of tax accrual regime provided for in section NINE 4 of article 5 of the Tax Law, you must first obtain the corresponding authorisation to carry out said activity and register in the territorial Tax Registry.

To obtain authorization, you must submit the application to the managing office corresponding to your tax domicile. You must accompany the authorization request with the following documentation:

a) Documentation that, where applicable, accredits representation.

b) Descriptive report of the activity you plan to develop.

c) Identification of the location of the establishments in which you will carry out the activities and documentary justification of the title of disposition of the same.

d) Documentation proving any authorizations that may be granted to other administrative bodies.

Once authorized, you must request registration in the Territorial Tax Registry for each of the establishments in which you carry out your activity as a storekeeper of fluorinated gases. Therefore, if you have several establishments for the development of your activity, you will need a single authorization and several registrations, one for each of the establishments.

The maintenance of your authorization will be conditional on the volume of sales or deliveries complying with the terms provided for by regulations.