Regional Registry of the Special Electricity Tax
They are obliged to register in this Territorial Register:
- Taxpayers of the Special Electricity Tax.
- The tax authorities of taxpayers not established in Spanish territory.
- Beneficiaries of the exemption provided for electricity consumed by the owners of the electricity production facilities of cogeneration, renewable and waste technology whose installed power does not exceed 50 megawatts (MW).
- Beneficiaries of the exemption provided for electricity consumed that has been generated by fuel batteries.
- Beneficiaries of the exemption provided for electricity consumed in electricity production facilities for this activity, as well as the electricity supplied to the electricity production, transport and distribution facilities for the performance of these activities.
- Beneficiaries of the 85% reduction of the tax base provided for in article 98,1 of the Special Taxes Act. In the event that electricity for agricultural risks is supplied through a contract that corresponds to a irrigation community or a hydrographic confederation, it will be the community or confederation that must request registration in the Territorial Register.
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 address is located.
In order to register you in the Regional Registry of the Special Electricity Tax, you must be registered in the Census of Employers, Professionals and Withholders for the activity to which the registration refers.
In addition, if you request registration as a beneficiary of reductions or exemptions, you must be up to date with your tax obligations.
You must submit a request to register the Special Electricity Tax in the Territorial Registry through the Tax Agency's E-Office.
To do this, you have to access the procedure "application for registration" under procedure II. EE. Registration in the Electricity Tax census.
In the application you must indicate:
The Special Taxes Management Office,
The data of the data subject (Tax ID, surname and name or company name, contact details)
Activity for which the registration is requested (select the desired option)
Types of uses of electricity with a reduction of 85% (select the desired option)
Details of the address of the establishment.
CUPS (Universal Supply Point Code), in registrations relating to cases of exemption or reduction.
If you receive electricity from the same point of supply, and not all is allocated to the activity with the right to exemption or reduction, you must specify the percentage allocated to the activity with tax benefit.
Once the registration request has been sent, you must provide the following documentation:
- Supporting documentation of the representation, if you act by a representative.
- Descriptive report of the activity, indicating the heading of the Economic Activities Tax corresponding to it.
- Identification and description of the establishment in which the activity will be carried out, if applicable.
- Authorisations provided for by specific regulations of the electricity sector, when 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 Taxes Act, supporting documentation of the power installed in the electrical energy production facility.
You can provide this documentation through the Tax Agency's E-Office, by accessing the procedure "consultation and contribution of complementary documentation of the application for registration" within the 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 Management Office will notify you of the registration agreement together with the card certifying the registration, which includes the corresponding Electricity Identification Code (CIE).
The Electricity Identification Code (CIE) is a code set up by 13 characters that identifies the taxpayers registered in the Territorial Registry of the Special Electricity Tax.
The sixth and seventh characters of the CIE identify the management office in which the registration is carried out, and the eighth and ninth characters identify the key to the activity associated with the registration.
If you are a taxpayer, you must enter the CIE Code in the self-assessments and other tax returns that you have to file for this tax.
If you are a beneficiary of any exemption or reduction provided for in the Special Taxes Act, in order to benefit from the aforementioned tax benefits, you must show the card in which your supplier is CIE at the time of supply.