Territorial registration of the special tax on non-reusable plastic containers
Find out if you are required to register in the Territorial Registry of the Special Tax on Non-Reusable Plastic Packaging and how you can request registration therein.
They must request registration in the Territorial Tax Registry:
- Manufacturers of products subject to the tax.
- Intra-community purchasers of products subject to the tax. Those who make intra-community acquisitions in which the total weight of non-recycled plastic does not exceed 5 kilograms in a calendar month are exempt from this obligation, becoming obligated at the time that the intra-community acquisitions carried out exceed said amount, taking into account It takes into account the intra-community acquisitions made and those planned to be made in the calendar month.
- Representatives of taxpayers not established in Spanish territory.
If you are a manufacturer, you must submit the application for registration in the Territorial Registry, before the Management Office where the establishment where you carry out the activity is located.
If you are an intra-community acquirer, you must submit the application for registration in the Territorial Registry, before the Management Office where your tax domicile is located.
If you are a representative of a taxpayer not established in Spanish territory, you must submit the application for registration in the Territorial Registry, before the special tax management office where the tax domicile is located.
The application for registration as a manufacturer or intra-community purchaser of the products subject to the tax must be made prior to the start of your activity.
You must apply as a representative of a taxpayer not established in Spanish territory before carrying out the first transaction that constitutes the taxable event.
You must submit a registration request through the Electronic Headquarters of the State Tax Administration Agency, accompanied by the following documentation:
- Documentation accrediting representation, when you act through a representative.
- If you are a manufacturer, identification and description of the establishment in which you carry out the activity.
- Indication of the heading of the Tax on Economic Activities that corresponds to you.
If you present the application for registration as a representative of a taxpayer not established in Spanish territory, you must also provide the power of attorney that certifies the representation.
The competent managing office will process the appropriate file and will agree to the registration in the territorial tax registry.
The managing office will notify you of the registration agreement accompanied by the registration card that will include the plastic identification code (CIP).
The plastic identification code (CIP) is the code that identifies those obliged to register in the territorial registry of the Special Tax on non-reusable plastic containers.
As many CIP must be obtained as activities are carried out. Manufacturers must also have as many codes as there are establishments in which they carry out their activity.
The plastic identification code (CIP) will consist of thirteen characters:
- The letters ES will configure the first two characters.
- As long as the head of the Ministry of Finance and the Public Service does not order its replacement by other characters, the third, fourth and fifth characters will be zeros.
- The sixth and seventh characters identify the managing office where the registration is made in the territorial registry.
- The eighth and ninth characters identify the activity that is carried out (FP for the manufacturer, AP for the intra-Community purchaser or RP for the representative of a taxpayer not established in Spanish territory).
- The tenth, eleventh and twelfth characters will express the sequential registration number, within each activity, in the territorial registry of the managing office.
- The thirteenth character will be a control letter.
A plastic identification code (CIP) will be required per activity and per establishment so that:
- To carry out the manufacturing activity in a single establishment, you must have a single code with the FP activity key.
- By carrying out the manufacturing activity in several establishments, you must obtain as many codes with the FP activity key as there are establishments.
- To carry out the intra-community acquisition activity you must obtain a single code with the AP activity key, whether you carry out the activity without an establishment or if you carry it out in one or several establishments.
- To carry out the manufacturing activity (in a single establishment) and the intra-community acquisition activity, you must obtain a code with the FP activity key and another code with the AP activity key.
- By carrying out the manufacturing activity (in several establishments) and the intra-community acquisition activity, you must obtain as many codes with the FP activity key as there are establishments where the manufacturing activity is carried out and a single code with the AP activity key.
- To represent taxpayers not established in Spanish territory, as many codes with RP activity key will be required as represented.
- If you are a taxpayer not established in Spanish territory for making intra-community acquisitions and you have a NIF admitted by the State Tax Administration Agency to carry out tax procedures (for example, a NIF with letter N) you must register both you as an intra-community acquirer (corresponding to a CIP with AP activity code) and your representative (to whom a CIP with activity key RP).