Territorial Registry of the Tax on Fluorinated Greenhouse Gases
Find out if you are required to register in the Territorial Registry of the Tax on Fluorinated Greenhouse Gases and how you can request registration therein.
Taxpayers and representatives of taxpayers not established in the territory of application of the tax must request 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, that carry out the manufacture, import or intra-community acquisition of the gases subject to the tax. 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.
Storekeepers will also be taxpayers, and therefore must register, in the cases of number 4 of section 9 of article 5 of Law 16/2013, of October 29.
In manufacturing cases, you must submit the application for registration in the Territorial Registry of the Management Office where your establishment is located.
If you are a warehouseman, prior to registration in the territorial registry, authorization is required, upon request, by the management office corresponding to your tax domicile. Once you have obtained authorization, you must submit the application for registration in the Territorial Registry 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 Registry of the Management Office where your tax domicile is located, unless you are authorized as a warehouseman 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 Management Office where your tax domicile is located, unless you are authorized as a warehouseman of fluorinated gases, in which case you must request it in accordance with what is established for warehousemen.
In the case of representatives of non-established taxpayers, they must submit the application for registration in the Territorial Registry of the Management Office where the tax domicile or, where applicable, the establishment is located.
In order to register in the Territorial Registry of the Tax on Fluorinated Greenhouse Gases, in general, it is necessary that you are registered in the Census of Entrepreneurs, Professionals and Retainers in the heading corresponding to the activity to which the registration refers. .
Remember that, if you begin the exercise of any activity that involves the use of fluorinated gases, submitting the corresponding census declaration (form 036), you must additionally submit the application for registration in the Territorial Registry of the Tax on Fluorinated Greenhouse Gases in the period of one month from the presentation of the aforementioned census declaration.
You must submit an application through the Electronic Headquarters of the State Tax Administration Agency that states:
- 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.
- The place where, if applicable, the establishment where you carry out your activity is located, stating its address, if applicable, plot number, location and accreditation of the right to use the facilities for any reason.
The registration application must be accompanied by the following documentation and information:
- The documentation accrediting your training in relation to the products subject to this Tax, which is required in each case.
- In the case of stockists of fluorinated gases, the corresponding authorization from the managing office to acquire the gases subject to the tax with application of the special regime for deferring the accrual of the tax.
- In the case of importers, the prior F-GAS authorization for cases in which the importer is required in accordance with the provisions of the Union Customs Code.
The registration request must be made prior to the start of the activity electronically, through the electronic headquarters of the State Tax Administration Agency.
If these are activities already started before September 1, 2022, the registration request must be made during the month following the aforementioned date.
Once the application has been received and the appropriate file has been processed, the managing office will agree, if applicable, to register it in the Territorial Tax Registry. The registration agreement will be notified to the interested party, along with the registration 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 the tax that must only have one CAF per activity.
Once the registration has been completed, the Management Office will notify you of the registration agreement and will send you the card accrediting your registration in the registry, which will contain the Activity Code for Fluorinated Gases (CAF).
The Fluorinated Gases Activity Code (CAF) is a code made up of 13 characters that identifies the activity of those liable for the Tax on Fluorinated Gases and, where applicable, the establishment where it is carried out.
The first and second characters identify the managing office in which 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 enter Code CAF in the self-assessments and requests for refunds for operations with fluorinated gases that you must present for this tax and in the invoices in which said operations are documented.
To obtain, if applicable, the status of warehouseman of fluorinated gases and benefit from the deferral regime in the accrual of the Tax, you must submit an authorization request to the management office corresponding to your tax domicile.
In order to obtain this authorization you must be registered in the Census of Entrepreneurs, Professionals and Withholders in the corresponding heading 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, if applicable, that proves the 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 their disposal.
- Documentation accrediting the authorizations that, if applicable, must be granted to other administrative bodies.
The Management Office may require additional information or documentation necessary to resolve the request.
Once you have obtained the warehouseman's authorization, you must request registration in the Territorial Registry 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.