Territorial Register of the Special Tax on Electricity
Find out if you are obliged to register in the Territorial Register of the Special Tax on Electricity and how you can apply for registration.
The following are obliged to register in this Territorial Register:
- Taxpayers of the Special Tax on Electricity.
- Representatives of taxpayers not established in Spanish territory.
- The beneficiaries of the exemption provided for electricity consumed by the owners of electricity production facilities using renewable technology, cogeneration and waste whose installed capacity does not exceed 50 megawatts (MW).
- The beneficiaries of the exemption provided for electricity consumed that has been generated by fuel cells.
- The beneficiaries of the exemption provided for electricity consumed in electricity generation plants to carry out this activity, as well as electricity supplied to electricity production, transmission and distribution facilities to carry out these activities in these facilities.
- The beneficiaries of the 85% reduction on the taxable base provided for in Article 98.1 of the Law on Special Taxes.In the event that electricity for agricultural irrigation is supplied through a contract owned by an irrigation community or a hydrographic confederation, it is the community or confederation that must apply for registration in the Territorial Register.
You must register 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 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 for the activity to which the registration refers.
In addition, if you are applying for registration as a beneficiary of reductions or exemptions, you must be up to date with your tax obligations.
You must submit a request for registration in the Territorial Register of the Special Tax on Electricity through the Tax Agency's e-Office.
To do so, you have to access the "registration application" procedure within the Special Taxes procedure. Registration in the register for the Special Tax on Electricity.
The application must include:
The Excise Duties Management Office,
The data subject's details (NIF, surname and forename or company name, contact details)
activity for which registration is requested (select the desired option)
Types of electricity uses with 85% reduction (select the desired option)
Details of the establishment's address.
CUPS (Universal Supply Point Code), in entries relating to cases of exemption or reduction.
If you receive electricity from the same supply point, and not all of it is used for the activity that qualifies for exemption or reduction, you must specify the percentage used for the activity that qualifies for the tax benefit.
Once you have sent the application form, you will need to provide the following documents:
Documentation accrediting representation, if you are acting through a representative.
Descriptive report of the activity, indicating the heading of the Economic Activities Tax that corresponds to it.
Identification and description of the establishment where the activity is to be carried out, if any.
The authorisations provided for in the specific regulations of the electricity sector, when they are necessary for the exercise of the activity for which the registration is made.
If you are applying for registration as a beneficiary of the exemption provided for in article 94.5 of the Law on Special Taxes, documentation accrediting the power installed in the electricity production facility.
You can provide this documentation through the Tax Agency's e-Office, by accessing the procedure "consultation and provision of complementary documentation for the registration application" within the Special Taxes procedure. Registration in the register for the Special Tax on Electricity.
Remember that if you have two or more activities or establishments you must apply for registration for each of them.
The Managing Office will notify you of the registration agreement together with the registration card, which includes the Electricity Identification Code (CIE) that corresponds to you.
The Electricity Identification Code (CIE) is a 13-character code that identifies the taxpayers registered in the Territorial Register of the Special Tax on Electricity.
The sixth and seventh characters of the CIE identify the managing office where the registration is made, and the eighth and ninth characters identify the key activity associated with the registration.
If you are a taxpayer, you must include the CIE Code in the self-assessments and other returns you have to file for this tax.
If you are a beneficiary of any of the exemptions or reductions provided for in the Law on Special Taxes, in order to benefit from the aforementioned tax benefits, you must show the card stating the CIE to your supplier at the time of supply.