Territorial Registry of the Special Tax on Electricity
Find out if you are required to register in the Territorial Registry of the Special Tax on Electricity and how you can request registration
They are required to register in this Territorial Registry:
- Taxpayers of the Special Tax on Electricity.
- Representatives of taxpayers not established in Spanish territory.
- The beneficiaries of the exemption provided for the electricity consumed by the owners of renewable technology, cogeneration and waste electrical energy production facilities whose installed power does not exceed 50 megawatts (MW).
- The beneficiaries of the exemption provided for the electricity consumed that has been generated by fuel cells.
- The beneficiaries of the exemption provided for the electricity consumed in the electricity production facilities to carry out said activity, as well as the electrical energy supplied to the production, transportation and distribution facilities of electrical energy to carry out these activities. activities.
- The beneficiaries of the reductions of 85% of the taxable base of the tax provided for in article 98.1 of the Special Tax Law. In the event that electricity for agricultural irrigation is supplied through a contract whose ownership corresponds to a community of irrigators or a hydrographic confederation, it will be the community or confederation that must request registration in the Territorial Registry.
You must register in the Territorial Registry of the Management 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 order to register in the Territorial Registry of the Special Tax on Electricity, you must be registered in the Census of Entrepreneurs, Professionals and Withholders for the activity to which the registration refers.
Furthermore, if you request registration as a beneficiary of reductions or exemptions, you must be up to date with your tax obligations.
You must submit an application for registration in the Territorial Registry of the Special Tax on Electricity through the electronic headquarters of the Tax Agency.
To do this you have to access the “registration request” process within procedure II. USA Registration in the census Electricity Tax.
In the request you must indicate:
The Special Tax Management Office,
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The data of the interested party ( NIF , surnames and name or company name, contact information)
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Activity data:
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activity for which registration is requested (select the desired option)
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Types of uses of electrical energy with 85% reduction (select the desired option)
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Establishment address details.
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CUPS (Universal Supply Point Code), in registrations relating to exemption or reduction cases.
If you receive electricity from the same supply point, and not all of it is destined for the activity with the right to exemption or reduction, you must specify the percentage destined for the activity with tax benefit.
Once the registration application has been sent, you must provide the following documentation:
- Documentation accrediting representation, if you act through a representative.
- Descriptive report of the activity, indicating the heading of the Tax on Economic Activities that corresponds to it.
- Identification and description of the establishment in which, if applicable, the activity will be carried out.
- The authorizations provided for by the specific regulations of the electricity sector, when they are necessary for the exercise of the activity for which the registration occurs.
- If you request registration as a beneficiary of the exemption provided for in article 94.5 of the Special Tax Law, documentation proving the power installed in the electrical energy production facility.
You will be able to provide this documentation through the electronic headquarters of the Tax Agency, accessing the procedure “consultation and provision of complementary documentation for the registration request” within procedure II. USA Registration in the census Electricity Tax.
Remember that if you have two or more activities or establishments you must apply for registration for each of them.
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The Management Office will notify you of the registration agreement along with the registration card, which includes the Electricity Identification Code (CIE) that corresponds to it.
The Electricity Identification Code (CIE) is a code configured with 13 characters that identifies the obligated parties registered in the Territorial Registry of the Special Tax on Electricity.
The sixth and seventh characters of CIE identify the managing office in which the registration is made, and the eighth and ninth characters identify the key of the activity associated with the registration.
If you are a taxpayer, you must enter Code CIE in the self-assessments and other declarations that you have to submit for this tax.
If you are a beneficiary of any exemption or reduction provided for in the Special Tax Law, in order to benefit from the aforementioned tax benefits, you must show the card containing CIE to your supplier at the time of supply.