Territorial Registry of the Special Tax on Coal

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

• If you are a taxpayer, you are required to submit self-assessments and annual transaction declarations.
• If you are a beneficiary of the application of the reduced tax rate for the professional use of coal.
• If you are a beneficiary of the exemption assumptions provided for in article 79 of the Excise Tax Law, except for coal intended for use as fuel in domestic or residential areas.

You must submit the application for registration in the Territorial Registry of the Managing Office corresponding to the place where the establishment where you carry out your activity is located or, failing that, where your tax domicile 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 or company name, tax address and tax identification number of the applicant and documentation proving representation, if you act through a representative
2. Type of establishment and the place where it is located, stating its address and location, if applicable
3. Brief descriptive report of the activity that is intended to be developed in relation to the requested registration

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 Activity Code (CAC).

The Coal Identification Code (CAC) is a 13-character code that identifies the activity of taxpayers for the Special Tax on Coal.

The sixth and seventh characters identify the managing office in which the territorial registration is carried out, and the eighth and ninth characters identify the key of the activity associated with the registration.

You must reflect this code CAC 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 exemption assumptions, you must show your supplier the card proving your registration, which includes CAC , so that they can apply the tax benefit to you when delivering the coal.