Procedure to obtain authorization as a warehouse of fluorinated gases
If you want to register as a stockist of fluorinated gases and for your purchases of fluorinated gases subject to the tax to enjoy the deferral regime in the accrual of the tax provided for in section NINE 4 of article 5 of the Tax Law, you must previously obtain the corresponding authorization to carry out said activity and register in the Territorial Tax Registry.
To obtain authorization you must submit the application to the management office corresponding to your tax domicile. You must accompany the authorization request with the following documentation:
a) The documentation that, if applicable, proves the representation.
b) Descriptive report of the activity you plan to develop.
c) Identification of the location of the establishments in which you are going to carry out the activities and documentary justification of the title of disposal thereof.
d) The documentation accrediting the authorizations that, if applicable, must be granted to other administrative bodies.
Once authorized, you must request your registration in the Territorial Tax Registry for each of the establishments in which you carry out your activity as a warehouse of fluorinated gases. Consequently, if you have several establishments to carry out 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 established by regulation.