Registration in the Raw Tobacco Operators' Register
If you undertake economic or marketing activities with raw, cured and dried tobacco, subject to the control rules approved under Law 11/2021, from 1 January 2022, find out more about how to register in the corresponding Register.
All operators who carry out economic or commercial activities, such as manufacturing, first processing, importing, exporting, purchasing or intra-Community shipment, among others, with raw tobacco found or circulating in Spanish territory, must register in the Raw Tobacco Operators' Register prior to starting their activity.
Natural or legal persons, or entities with no legal personality, not established in Spain must appoint a representative whose registered address is located in Spain to fulfil this obligation, who must be registered in this Register.
You can find more information at the Tax Agency's electronic headquarters, in the section on Raw Tobacco Operators' Register.