Territorial Register of the Tax on Fluorinated Greenhouse Gases
Taxpayers and tax representatives of taxpayers not established in the territory where the tax is applicable must request its entry in the Territorial Register.
Taxpayers of this tax are the natural or legal persons and entities referred to in Article 35,4 of Act 58/2003 of 17 December, General Tax, who make the manufacture, import or purchase of the gases subject to the tax.
Importers that are not economic operators are exempt in accordance with the definition provided for in Article 5 of Regulation (EU) No 5/952 of the European Parliament and of the Council. 2013
Taxpayers will also be taxpayers, and therefore must register, the storage persons in the cases of section 4 of article 9 of Act 5/16, of 2013 October. 29
In the case of manufacturing, you must submit the application to register in the Territorial Registry of the Management Office where your establishment is located.
In the case of storage, prior to registration in the territorial registry, the authorisation is required, upon request, by the management office corresponding to your tax address. Once you have obtained the authorisation, you must submit the application to register 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 to register in the Territorial Register of the Management Office where your tax address is located, unless you are authorised as a fluorinated gas storage agent, in which case you must request registration in accordance with the previous paragraph.
In the event of intra-Community acquisition, you must submit the application to register in the Territorial Register of the Management Office where you are sending your tax address, unless you are authorised as a fluorinated gas storage agent, in which case you must request it in accordance with the provisions for the storage companies.
In the case of representatives of non-established taxpayers, they must submit the application to register in the Territorial Register of the Management Office where they are sent the tax address or, where applicable, the establishment.
In order to register you in the Territorial Register of the Tax on Fluorinated Greenhouse Gases, in general, it is you must be registered in the Census of Employers, Professionals and Withholders under the heading corresponding to the activity referred to in the entry.
Remember that if you start exercising any activity involving the use of fluorinated gases, presenting the corresponding tax return (form 036 ), you must also submit the application for registration in the Territorial Register of the Tax on Fluorinated Greenhouse Gases within one month of the presentation of the aforementioned census declaration.
You must submit a request in the E-Office of the Tax Agency stating:
- The name and surname (s) 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 certifying their representation.
- The place where, where applicable, you find the establishment where you carry out your activity with an expression of your address, if applicable, the number of plot, town and the accreditation of the right to have the facilities available for any title.
The application for registration must be accompanied by the following documentation and information:
- The supporting documentation of your training in relation to the products subject to this Tax, which is required in each case.
- In the case of fluorinated gas storage companies, the corresponding authorisation of the management office to acquire the gases covered by the tax, applying the special deferral regime for the accrual of the tax.
- In the case of importers, the prior F-gas authorisation for cases where the importer is required in accordance with the provisions of the Union Customs Code.
The application for registration must be made before the start of the activity electronically, through the E-Office of the Tax Agency.
If the activities already started before 1 September 2022, the registration request must be made during the month following the date.
Once the application has been received, and the appropriate file has been processed, the management office will agree to the registration in the Regional Registry of the tax, if applicable. The registration agreement will be notified to the interested party, together with the registration certificate, which will include the fluorinated gases identification code (CAF).
You must obtain as many CAF activities and as many CAF as establishments in which you carry out your activity, unless you are an importer or you carry out intra-Community acquisitions of gases subject to the tax, which must only have a CAF per activity.
Once the registration has been completed, the Management Office will notify you of the registration agreement and send you the card certifying the registration in the register, which will contain the Code of Activity of Fluorinated Gases (CAF).
The Code of Activity of Fluorinated Gases (CAF) is a code set up by 13 characters that identifies the activity of taxpayers by the Tax on Fluorinated Gases and, where applicable, the establishment where the same is exercised.
The first and second characters identify the management office in which the territorial registration is carried out, and the third and fourth characters identify the activity carried out by the person or entity registered.
The fifth, sixth, seventh, eighth, tenth, ninth, eleventh and twelfth characters express the sequential number of the entry.
The thirteenth character will be a control digit.
You must enter the CAF Code in the self-assessments and requests for the return of transactions with fluorinated gases that you have to file for this tax and in the invoices in which these transactions are documented.
To obtain, if applicable, the condition of a fluorinated gas storage agent and benefit from the deferral regime in the accrual of the Tax, you must submit an application for authorisation at the management office corresponding to your tax address.
In order to obtain this authorisation, you must be registered in the Census of Employers, Professionals and Withholders in the corresponding section of the activity to be carried out and be up to date with the tax obligations.
Together with the authorisation request, you must provide the following documentation:
- Documentation, if applicable, that proves the representation.
- Descriptive report of the activity you wish to carry out.
- Identification of the location of the facilities where the activities are to be carried out and justification of their drawdown title.
- Supporting documentation of the authorisations that, if applicable, must be granted to other administrative bodies.
The Management Office may request additional information or documentation needed to resolve the request.
Once the warehouse authorisation has been obtained, you must request the registration in the Regional Register of the Tax on Fluorinated Greenhouse Gases of the management office where each of the establishments in which you carry out your activity.