Territorial Registry of the Special Tax on Electricity

The following are required to register in this Territorial Registry:

1. Taxpayers of the Special Tax on Electricity.
2. Representatives of taxpayers not established in Spanish territory.
3. Beneficiaries of the exemption provided for electricity consumed by the owners of renewable, cogeneration and waste-based electricity production facilities whose installed capacity does not exceed 50 megawatts (MW).
4. Beneficiaries of the exemption provided for electricity consumed that has been generated by fuel cells.
5. The beneficiaries of the exemption provided for electricity consumed in electricity production facilities for carrying out said activity, as well as the electrical energy supplied to the facilities for the production, transportation and distribution of electrical energy for carrying out these activities therein.
6. Beneficiaries of the 85% reductions in the tax base provided for in Article 98.1 of the Special Taxes Law. In the event that electricity for agricultural irrigation is supplied through a contract owned by an irrigation community 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 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 order to register in the Territorial Registry for the Special Tax on Electricity, you must be registered in the Census of Business Owners, Professionals and Withholders for the activity to which the registration refers.

In addition, if you apply to be registered 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 must access the “registration request” procedure within procedure II. EE. Registration in the Electricity Tax census.

In the application you must indicate:

The Special Tax Management Office,

• The data of the interested party ( NIF , surnames and first name or company name, contact details)

• Activity data:

  • Activity for which registration is requested (select the desired option)

  • Types of electrical energy uses with 85% reduction (select the desired option)

  • Establishment address details.

  • CUPS (Universal Supply Point Code), in the registrations relating to exemption or reduction cases.

  If you receive electricity from the same supply point and not all of it is used for the activity entitled to exemption or reduction, you must specify the percentage used for the activity with tax benefit.

  Once you have submitted your application, you must provide the following documentation:

  • Documentation proving representation, if you are acting through a representative.
  • Descriptive report on the activity, indicating the section of the Tax on Economic Activities that corresponds to it.
  • Identification and description of the establishment in which, where applicable, the activity will be carried out.
  • The authorizations provided for by the specific regulations of the electrical sector, when they are necessary for the exercise of the activity for which the registration is made.
  • If you are requesting registration as a beneficiary of the exemption provided for in article 94.5 of the Excise Tax Law, documentation proving the installed power in the electricity production facility.

  You can provide this documentation through the electronic headquarters of the Tax Agency, accessing the procedure "consultation and contribution of complementary documentation for the registration application" within procedure II. EE. Registration in the Electricity Tax census.

  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 along with the registration accreditation card, which includes the corresponding Electricity Identification Code (CIE).

The Electricity Identification Code (CIE) is a 13-character code that identifies those obliged to pay taxes registered in the Territorial Registry of the Special Tax on Electricity.

The sixth and seventh characters of CIE identify the managing office where 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 include 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 Taxes Law, in order to benefit from the aforementioned tax benefits, you must show the card with the CIE to your supplier at the time of supply.