Territorial Registry of the Tax on Fluorinated Greenhouse-Effect Gases.

Taxpayers and representatives of taxpayers not established in the territory of application of the tax must apply for registration in the Territorial Register.

Taxpayers of this tax are the natural or legal persons and entities referred to in Article 35.4 of Law 58/2003, of 17 December, on General Taxation, who carry out the manufacture, importation or intra-Community acquisition of the gases subject to the tax.

Importers who are not economic operators as defined in Article 5(5) of Regulation (EU) No 952/2013 of the European Parliament and of the Council are exempted.

Warehousemen in the cases provided for in number 4 of Article 5(9)(4) of Law 16/2013 of 29 October will also be taxpayers, and must therefore register.

In the case of manufacturing, you must submit the application for registration in the Territorial Register of the Management Office where your establishment is located.

If you are a warehouseman, prior to registration in the territorial register, authorisation is required, upon request, from the managing office corresponding to your tax domicile.Once you have obtained authorisation, you must submit the application for registration in the Territorial Register of the Management Office where each of your establishments is located.

If you are an importer, you must submit the application for registration in the Territorial Register of the Management Office where your tax domicile is located, unless you are authorised as a stockist of fluorinated gases, in which case you must apply for registration in accordance with the previous paragraph.

In the case of intra-Community purchases, you must submit the application for registration in the Territorial Register of the Management Office where your tax domicile is located, unless you are authorised as a stockist of fluorinated gases, in which case you must apply in accordance with the provisions established for stockists.

In the case of representatives of non-established taxpayers, they must submit the application for registration in the Territorial Register of the Management Office where the tax domicile or, where applicable, the establishment is located.

To register in the Territorial Registry of the Tax on Fluorinated Greenhouse-Effect Gases, in general, you must be in the register of Business Persons, Professionals and Withholders in the heading corresponding to the activity to which the registration refers.

Remember that, if you start to carry out any activity that involves the use of fluorinated gases, by filing the corresponding census declaration (form 036), you must also file an application for registration in the Territorial Register of the Tax on Fluorinated Greenhouse Gases within one month of filing the aforementioned census declaration.

You must submit an application through the E-Office of the State Tax Administration Agency (Sede Electrónica de la Agencia Estatal de Administración Tributaria):

1. The name and surname(s) or company name(s), tax domicile and tax identification number of the applicant, as well as, if applicable, of the representative, who must accompany the documentation accrediting his or her representation.
2. The place where, if applicable, the establishment where you carry out your activity is located, stating its address, if applicable, plot number, locality and proof of the right to use the facilities by any title.

The application for registration must be accompanied by the following documentation and information:

1. The documentation accrediting your qualification in relation to the products subject to this Tax, which is required in each case.
2. In the case of stockists of fluorinated gases, the corresponding authorisation from the managing office to purchase the gases subject to the tax with application of the special tax deferral system.
3. For importers, the prior F-GAS authorisation for cases where the importer is required under the provisions of the Union Customs Code.

The application for registration must be made prior to the commencement of the activity by electronic means, through the electronic office of the State Tax Administration Agency (Agencia Estatal de Administración Tributaria).

In the case of activities already started before 1 September 2022, the application for registration shall be made during the month following that date.

Once the application has been received and the appropriate file has been processed, the managing office will agree, if appropriate, on the registration in the Territorial Tax Register.The registration agreement shall be notified to the person concerned, together with the registration card containing the F-Gas Identification Code (F-Gas Identification Code (FIC).

You must obtain as many CAFs as activities and as many CAFs as establishments in which you carry out your activity, unless you are an importer or you make intra-Community acquisitions of gases subject to the tax, which must only have one CAF per activity.

Once registration has been completed, the Managing Office will notify you of the registration agreement and will send you the card accrediting registration, which will include the Fluorinated Gases Activity Code (FGC).

The Fluorinated Gases Activity Code (CAF) is a 13-character code that identifies the activity of those liable for the Fluorinated Gases Tax and, where applicable, the establishment where it is carried out.

The first and second characters identify the managing office where the territorial registration is made, and the third and fourth characters identify the activity carried out by the registered person or entity.

The fifth, sixth, seventh, eighth, ninth, tenth, eleventh and twelfth characters express the sequential number of the inscription.

The thirteenth character shall be a check digit.

You must include the CAF Code in the self-assessments and refund applications for transactions with fluorinated gases that you have to submit for this tax and in the invoices documenting these transactions.

In order to obtain, where applicable, the status of fluorinated gas storekeeper and benefit from the tax deferral system, you must submit an application for authorisation at the management office corresponding to your tax domicile.

In order to obtain this authorisation, you must be registered in the Census of Entrepreneurs, Professionals and Withholders in the corresponding epigraph of the activity to be carried out and be up to date with your tax obligations.

The following documents must be submitted with the application for authorisation:

• Documentation, if applicable, accrediting representation.
• Descriptive report of the activity you intend to develop.
• Identification of the location of the facilities where the activities are to be carried out and justification of the title of disposal of the facilities.
• Documentation accrediting the authorisations which, where applicable, are to be granted to other administrative bodies.

The Managing Office may require additional information or documentation necessary to resolve the application.

Once you have obtained the warehouse keeper authorisation, you must apply for registration in the Territorial Register of the Fluorinated Greenhouse Gas Tax at the managing office where each of the establishments where you carry out your activity is located.