Territorial Register of the Special Tax on Coal

You must apply for registration in the Territorial Register of the Special Tax on Coal in the following cases:

• If you are a taxpayer liable for the tax, and obliged to submit self-assessments and annual declarations of operations.
• If you are a beneficiary of the application of the reduced rate of tax for the professional use of coal.
• If you are a beneficiary of the exemptions provided for in Article 79 of the Law on Excise Duties, except for coal intended for use as fuel for domestic or residential purposes.

You must submit your request in the Territorial Registry of the Managing Office corresponding to the place where the establishment where you carry out you activity is located or, failing that, where your tax address is located:

In the case of purchasers of the product from other European Union countries and resellers, it will be the Managing Office of the place the coal is consumed or stored, respectively, and if the resellers do not have warehouses, the Managing Office of their tax address.

In the case of coal producers or extractors, the Managing Office corresponding to the place where the production unit is located (coal extraction sites).

In order to register in the Territorial Register of the Special Tax on Electricity, you must be in the Register of Business Persons, Professionals and Withholders in the heading corresponding to the activity the registration refers to, as well as being up to date with your tax obligations.

You must submit an application, addressed to your Managing Office, accompanied, in general, by the following documentation:

1. Name and surname(s) or company name, tax address and tax identification number of the applicant and proof of representation, if acting through a representative.
2. Type of establishment and where it is located, including its address and locality, if any
3. Brief description of the activity to be carried out in relation to the registration requested

Once registration has been completed, the Managing Office will notify you of the registration agreement and will send you the registration identification card, which will include the Coal Identification Code (CAC).

The Coal Identification Code (CAC) is a 13-character code that identifies the activity of those liable to pay the Special Tax on Coal.

The sixth and seventh characters identify the managing office where the registration is made, and the eighth and ninth characters identify the key activity associated with the registration.

You must reflect this CAC code in the self-assessments and annual declarations of operations that you have to present for the Special Tax on Coal.

If you are a beneficiary of the reduced rate or exemptions, you must show your supplier the card accrediting your registration in which the CAC is recorded, so that they can apply the tax benefit to the delivery of the coal.