Territorial Registry of the Tax on Fluorinated Greenhouse Gases

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

Taxpayers of this tax are the natural or legal persons and entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, that carry out the manufacture, import or intra-community acquisition of the gases subject to the tax.

Importers who are not economic operators according to the definition provided for in number 5 of article 5 of Regulation ( EU ) No. 952/2013 of the European Parliament and of the Council are excepted.

Warehouse operators in the cases referred to in number 4 of section 9 of article 5 of Law 16/2013, of October 29, will also be taxpayers and must therefore register.

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

If you are a warehouse operator, prior to registration in the territorial registry, authorization is required, upon request, from the managing office corresponding to your tax domicile. Once you have obtained the authorization, you must submit the application for registration in the Territorial Registry of the Managing Office where each of your establishments is located.

If you are an importer, you must submit the application for registration in the Territorial Registry of the Managing Office where your tax domicile is located, unless you are authorized as a storekeeper of fluorinated gases, in which case you must request registration in accordance with the previous paragraph.

In the case of intra-community acquisition, you must submit the application for registration in the Territorial Registry of the Managing Office where your tax domicile is located, unless you are authorized as a storekeeper of fluorinated gases, in which case you must request it in accordance with the provisions for storekeepers.

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

In order to register in the Territorial Registry for the Tax on Fluorinated Greenhouse Gases, in general, you must be registered in the Census of Business Owners, Professionals and Withholders in the section corresponding to the activity to which the registration refers.

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

You must submit a request through the Electronic Office of the State Tax Administration Agency stating:

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

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

1. Documentation proving your training in relation to the products subject to this Tax, which is required in each case.
2. In the case of fluorinated gas warehouses, the corresponding authorization from the managing office to acquire the gases subject to the tax with application of the special regime of deferral of the accrual of the tax.
3. In the case of importers, prior F-GAS authorization is required for cases in which the importer is required to do so in accordance with the provisions of the Customs Code of the Union.

The application for registration must be made prior to the start of the activity electronically, through the Electronic Office of the State Tax Administration Agency.

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

Once the application has been received and the relevant file has been processed, the managing office will decide, if appropriate, on the registration of the tax in the territorial registry. The interested party will be notified of the registration agreement, together with the registration accreditation card that will include the fluorinated gas identification code (CAF).

You must obtain as many CAF as activities and as many CAF as establishments in which you carry out your activity, unless you have the status of importer or make intra-community acquisitions of gases subject to 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 your registration in the registry, which will include the Fluorinated Gas Activity Code (CAF).

The Fluorinated Gas Activity Code (CAF) is a 13-character code that identifies the activity of taxpayers for the Fluorinated Gas 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 carried out, 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 will be a check digit.

You must include Code CAF in the self-assessments and refund requests for operations with fluorinated gases that you have to submit for this tax and in the invoices in which said operations are documented.

To obtain, where applicable, the status of fluorinated gas storekeeper and benefit from the deferral regime for the accrual of tax, you must submit an application for authorization to the management office corresponding to your tax domicile.

To obtain this authorization, you must be registered in the Census of Business Owners, Professionals and Tax Withholders in the corresponding section of the activity to be carried out and be up to date with tax obligations.

Along with the authorization request you must provide the following documentation:

• Documentation, where applicable, proving representation.
• Descriptive report of the activity you intend to develop.
• Identification of the location of the facilities in which the activities will be carried out and justification of the title of disposal thereof.
• Documentation proving any authorizations that may 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 authorisation, you must request registration in the territorial Register of the Tax on Fluorinated Greenhouse Gases of the managing office where each of the establishments in which you carry out your activity is located.