Record of Crudo Tobacco Operators

These rules affect natural or legal persons or entities without legal personality who carry out economic or commercial activity with raw tobacco that is found or circulating in Spain.

For the purposes of this regulation, raw tobacco includes leaves and other natural parts of the tobacco plant after tanning or dried, when they are not considered tobacco products in accordance with the provisions of the Special Taxes (Tobacco Tax). This concept does not include the living plant or the cut plant that is not cured or dried.

In the case of tobacco leaf farmers who carry out the curing or drying activity of leaves and other natural parts of the tobacco plant, not directly, but through agricultural processing companies, agricultural cooperatives or producer organisations, they consider companies, cooperative companies, organisations cited and other entities or natural or legal persons that carry out such activities on behalf of farmers.

If all producers of raw tobacco that carry out curing or drying activities are to be registered.

Carriers acting as an employee must not register as operators of raw tobacco, without prejudice to other specific obligations established in these control regulations.

All operators carrying out economic or commercial activities must register this Register before the start of their activity, such such as manufacturing, first processing, import, export, acquisition or intra-Community shipment, among others, with raw tobacco that is found or circulated throughout Spain.

Natural or legal persons, or entities without legal personality, not established in Spanish territory, must appoint a representative with tax address in Spain to comply with this obligation, who must register in this Register.

The Register will be unique for the entire Spanish territory and will be located at the Tax Agency's e-Office, a public body responsible for managing and maintaining the Tax Agency.

If you are an operator required to register, you must register at the Tax Agency's E-Office by filling in the electronic form set up for this purpose.

You can also process your registration by means of a representative with a tax address in Spain, in which case the procedures relating to the power of attorney must be carried out by means of electronic through the Tax Agency's E-Office, as well as by the persons or entities that, as provided for in Article 92 of Act 58/2003, of 17 December, General Tax, have the status of social collaborators in the application of taxes and meet the requirements and conditions that, for this purpose, are established by the current regulations at any given time.

Registration in the Register of Crudo Tobacco Operators can only be processed through the Tax Agency's E-Office using the form provided for this purpose, which must include the following information:

1. Identification details of the tobacco operator, whether or not established in Spanish territory, with an expression of their tax address.
2. Identification details of the representative in Spanish territory of the established operator, identified in point (a), with an expression of his/her tax address.
3. Detailed description of the economic or commercial activities to be carried out with raw tobacco (producer, wholesale distributor, leading company, tobacco factory, etc.).
4. Use and use of raw tobacco.
5. Complete address of each of the establishments where you carry out these activities or the premises for storing raw tobacco, where applicable. (If the same raw tobacco operator has two or more stores or storage premises, it must include the full address of each and every one of them).

Remember that any event or circumstance that motivates the modification of the data declared at the time of the initial registration must be communicated by the operator or the representatives in Spain of the operators not established, through the Tax Agency's e-Office, as soon as it is known.

All applicants for registration must be registered in the Census of Employers, Professionals and Withholders under the heading corresponding to the activity to be carried out, as well as be up to date with their tax obligations. 

In the case of operators subject to compliance with the obligations to enable or register established in the tobacco market regulations, this compliance will be a requirement for registration in this Register of Crudo Tobacco Operators.

These requirements will not have to be accredited at the time of registration, but will be subsequently verified by the control bodies of the Tax Agency.

Registration in the Register of Crudo Tobacco Operators will involve the assignment of a Crudo Tobacco Operator Code (COTC), which identifies the persons who are required to register in this Register.

The code consists of thirteen alphanumeric characters distributed as follows:

1. The first two letters ES will identify Spain.

2. The following two numbers will identify the scope of the province or the Autonomous City corresponding to the tax address of the operator or representative in Spain in the case of operators not established in Spanish territory.

3. The fifth, sixth and seventh characters will be set by the letters OTC, which is the acronym for "Crudo Tobacco Operator."

4. The characters, eight to twelfth, will be sequential numbers that identify the operators of the Register in chronological order.

5. The last character, the thirteenth, will be a capital letter of control.

At any time, registered operators or their representatives in Spain may cancel the registration in the Register of Tobacco Operators Crudo, through the Tax Agency's E-Office, which will involve leaving the operator code null and void from the date of cancellation.

Furthermore, the subsequent verification by the Tax Agency of the inaccuracy or falseness of the data declared in the Register of Crudo tobacco Operators will be cancelled by registered operators or representatives, after the interested party has heard, which will involve leaving without effect the operator code granted from the date of cancellation, without prejudice to the corresponding penalty for the possible commission of the infringement provided for in Act 11/2021.

Similarly, operators or representatives who have actually ceased their activity related to raw tobacco will be removed for a period of more than one year.