Registry of Raw Tobacco Operators
If you carry out economic or marketing activities with raw, cured and dried tobacco, subject to the control regulations approved by Law 11/2021, as of January 1, 2022, find out how you must register in the corresponding Registry.
These rules affect natural or legal persons, or entities without legal personality, that carry out an economic or commercial activity with raw tobacco that is found or circulates in Spain.
Raw tobacco, for the purposes of this regulation, includes the leaves and other natural parts of the tobacco plant once cured or dried, when they are not considered tobacco products in accordance with the provisions of the Special Taxes (Tax). on Tobacco Works). This concept does not include in any case the live plant or the cut plant that is not cured or dried.
In the case of tobacco leaf farmers who carry out the activity of curing or drying the leaves and other natural parts of the tobacco plant, not directly, but through agricultural processing companies, agricultural cooperative societies or organizations of producers, raw tobacco operators are considered to be the companies, cooperative societies, aforementioned organizations and other entities or natural or legal persons that carry out, on behalf of farmers, such activities.
Yes, all raw tobacco producers who directly carry out curing or drying activities must register.
Transporters who act on behalf of others must not register as raw tobacco operators, without prejudice to other specific obligations established in these control regulations.
In this Registry, prior to starting their activity, all operators who carry out economic or commercial activities, such as manufacturing, first processing, import, export, acquisition or intra-community shipment, among others, with raw tobacco that is located or circulates through Spanish territory.
Natural or legal persons, or entities without legal personality, not established in Spanish territory, must appoint a representative with tax domicile in Spain, to comply with this obligation, who must be registered in this Registry.
The Registry will be unique for the entire Spanish territory, and will be located in the electronic headquarters of the State Tax Administration Agency, the public body responsible for its management and maintenance.
If you are an operator obliged to register, you must register at the electronic headquarters of the Tax Agency by completing the electronic form enabled for this purpose.
You can also process your registration through a representative with tax domicile in Spain, in which case the procedures related to the power of attorney must be carried out by electronic means through the electronic headquarters of the Tax Agency, as well as by the persons or entities that, as provided for in article 92 of Law 58/2003, of December 17, General Tax, hold the status of social collaborators in the application of taxes and meet the requirements and conditions that, for this purpose, establish the regulations in force at all times. .
Registration in the Registry of Raw Tobacco Operators can only be processed through the electronic headquarters of the Tax Agency using the form enabled for this purpose, in which you must reflect the following information:
- Identification data of the raw tobacco operator, whether or not established in Spanish territory, with expression of its tax domicile.
- Identification data of the representative in Spanish territory, of the non-established operator, identified in letter a), with expression of its tax domicile.
- Detailed description of the economic or commercial activities to be carried out with raw tobacco (producer, wholesale distributor, first processing company, tobacco manufacturing factory, etc...).
- Use and destination of raw tobacco.
- Complete address of each of the establishments where you carry out these activities or of the raw tobacco storage premises, if applicable. (If the same raw tobacco operator has two or more establishments or storage premises, the complete address of each and every one of them must be included.)
Remember that any fact or circumstance that motivates the modification of the data declared at the time of initial registration must be communicated by the operator itself or by the representatives in Spain of the non-established operators, through the electronic headquarters of the State Tax Administration Agency, as soon as there is evidence of it.
All applicants for registration must be registered in the Census of Entrepreneurs, Professionals and Withholders in the heading corresponding to the activity to be carried out, as well as be up to date with compliance with their tax obligations.
In the case of operators subject to compliance with the licensing or registration obligations established in the tobacco market regulations, said compliance will be a requirement for registration in this Registry of Raw Tobacco Operators.
These requirements will not have to be accredited at the time of registration, but will be subject to verification, a posteriori, by the control bodies of the State Tax Administration Agency.
Registration in the Registry of Raw Tobacco Operators will entail the assignment of a Raw Tobacco Operator Code (COTC), which identifies the obligated parties registered in this Registry.
The code consists of thirteen alphanumeric characters distributed as follows:
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The first two letters ES will identify Spain.
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The following two numbers will identify the area of the province or Autonomous City corresponding to the tax domicile of the operator or representative in Spain in the case of operators not established in Spanish territory.
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The fifth, sixth and seventh characters will be made up of the letters OTC , acronym corresponding to “Raw Tobacco Operator” , or the letters RTC, acronym corresponding to “Tobacco Representative”. raw".
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The eighth through twelfth characters will be sequential numbers that identify the Registry operators in chronological order.
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The last character, thirteenth, will be a control capital letter.
At any time, registered operators, or their representatives in Spain, may withdraw from the Registry of Raw Tobacco Operators, through the electronic headquarters of the Tax Agency, which will imply nullifying, from the date of low, the operator code.
Likewise, subsequent verification by the State Tax Administration Agency of the inaccuracy or falsity of the data declared in the Registry of Raw Tobacco Operators will entail the ex officio deregistration of the registered operators or representatives, after hearing the interested party, which will imply revoking the operator code granted from the date of cancellation, without prejudice to the corresponding sanction for the possible commission of the infraction provided for in Law 11/2021.
Likewise, those operators or representatives who have de facto ceased their activity related to raw tobacco for a period of more than one year will be terminated ex officio.