Authorisation and registration procedure for the new Tax

If you manufacture, import or acquire fluorinated gases subject to the tax within the EU, you are a taxpayer and you must apply for registration as such in the Territorial Tax Register, the competent office being the managing office where your establishment is located.You do not need prior authorisation to register.

If you want your purchases of fluorinated gases subject to tax to benefit from the tax deferral system provided for in section NINE 4 of article 5 of the Tax Law, you must apply for registration as a stockist of fluorinated gases in the Territorial Tax Register, the competent office being the managing office where your establishment where you carry out your activity is located.In order to register you need prior authorisation from the tax office corresponding to your tax domicile.In case you are authorised and registered as a F-Gas stockist, remember that you will be a taxpayer.

As a taxpayer (manufacturer, importer, intra-community purchaser or stockist of fluorinated gases) if you are not established in Spanish territory, you must appoint a representative in Spanish territory for your relations with the tax administration who must register in the Territorial Tax Register at the tax office where your tax domicile is located.

Taxpayers not established in Spanish territory must appoint a representative established in Spanish territory to fulfil their obligations to the tax authorities in respect of this tax.Once the representative is registered in the territorial tax register, the principal does not have to register.It will be the representative who, with the CAF assigned to him/her by the managing office with activity code G5, will fulfil all the tax obligations derived from the tax on behalf of the represented party.

AUTHORISATION PROCEDURE

It is only required if you want to register as a stockist of fluorinated gases that your purchases of fluorinated gases subject to the tax enjoy the deferral regime in the accrual of the tax provided for in section NINE 4 of Article 5 of the Tax Law.

Remember that once authorised, you must apply for registration in the Territorial Tax Register for each of the establishments in which you carry out your activity.In other words, if you have several establishments for the development of your activity, you will need a single authorisation and several registrations, one for each of the establishments.

The maintenance of the authorisation shall be conditional on the volume of sales or deliveries in accordance with the terms set out in the regulations.

Information on how to apply for authorisation, the requirements and necessary documentation can be found in the link on the right hand side of Related content.

REGISTRATION PROCEDURE

The application for registration in the Territorial Tax Register must be made prior to the start of the activity electronically, through the electronic headquarters of the State Tax Administration Agency.In the case of activities already started before 1 September 2022, the application for registration must be made during the month of September 2022.

Once the application has been received and the appropriate file has been processed, the managing office will agree, if appropriate, on the registration in the Territorial Tax Register and will notify the registration agreement, together with the card accrediting the registration, which will include the assigned F-Gas identification code (CAF).

You should get as many CAFs as activities.In addition, if you are a manufacturer or stockist of fluorinated gases, you must obtain as many CAFs as the number of establishments in which you carry out your activity.

Information on how to apply for authorisation, the requirements and necessary documentation can be found in the link on the right hand side of Related content.