Territorial registry of the special tax on non-reusable plastic packaging

The following must apply for registration in the Territorial Tax Registry:

• Manufacturers of products subject to the tax.
• Intra-Community purchasers of products subject to the tax. This obligation does not apply to those who make intra-Community purchases in which the total weight of non-recycled plastic does not exceed 5 kilograms in a calendar month, and they are obliged to do so when the intra-Community purchases made exceed this amount, taking into account the intra-Community purchases made and those expected 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, at the Managing Office where the establishment in which carry out the activity is located.

If you are an intra-community purchaser, you must submit the application for registration in the Territorial Registry, at the Managing 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, at 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 starting your activity.

The application as a representative of a taxpayer not established in Spanish territory must be made before the first operation that constitutes the taxable event is carried out.

You must submit a registration application through the Electronic Office of the State Tax Administration Agency, accompanied by the following documentation:

1. Documentation proving representation, when you act through a representative.
2. If you are a manufacturer, identify and describe the establishment in which you carry out the activity.
3. Indication of the section of the Tax on Economic Activities that corresponds to you.

If you submit the application for registration as a representative of a taxpayer not established in Spanish territory, you must also provide the power of attorney that accredits the representation.

The competent management office will process the appropriate file and agree to the registration in the territorial tax registry.

The managing office will notify you of the registration agreement accompanied by the registration accreditation card that will include the plastic identification code (CIP).

The plastic identification code (CIP) is the code that identifies those obliged to pay taxes on non-reusable plastic packaging registered in the territorial registry.

You must obtain as many CIP as there are activities performed. Manufacturers must also have as many codes as establishments in which they operate.

The plastic identification code (CIP) shall consist of thirteen characters:

1. The letters ES will set the first two characters.
2. Until the person in charge of the Ministry of Finance and Public Service decides to replace it with other characters, the third, fourth and fifth characters will be zeros.
3. The sixth and seventh characters identify the managing office where the registration in the territorial registry is made.
4. The eighth and ninth characters identify the activity being 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).
5. The tenth, eleventh and twelfth characters will express the sequential registration number, within each activity, in the territorial registry of the managing office.
6. The thirteenth character will be a control letter.

A plastic identification code (CIP) will be required for each activity and each establishment so that:

1. Since the manufacturing activity is carried out in a single establishment, you must have a single code with an FP activity key.
2. By carrying out the manufacturing activity in several establishments, you must obtain as many codes with the FP activity key as there are establishments.
3. To carry out the intra-community acquisition activity, you must obtain a single code with an AP activity key, whether you carry out the activity without an establishment or if you carry it out in one or more establishments.
4. For carrying 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.
5. 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.
6. To represent taxpayers not established in Spanish territory, as many codes with RP activity key as represented will be required.
7. If you are a taxpayer not established in Spanish territory for making intra-community acquisitions and you have a NIF accepted by the State Tax Administration Agency to carry out tax procedures (for example, a NIF with letter N), you must register both yourself as an intra-community acquirer (corresponding to a CIP with activity code AP) and your representative (who will be assigned a CIP with activity code RP).