Manufacturing Special Taxes

Obligation to register their permanent establishments in the Territorial Registry of the Special Manufacturing Tax Management Office (boxes 710 and 730).

They will be obliged , in relation to the products subject to Special Manufacturing Taxes, to register in the territorial registry of special taxes of the managing office in whose demarcation the corresponding establishment is installed:

• Owners of factories, bonded storage and bonded warehouses,
• Operators registered with respect to the corresponding receiving deposits,
• Those retailers, users and end consumers that are determined in the Regulations on Special Taxes and
• Businesses engaged in distance selling.

As a general rule, persons or entities that are required to register in the territorial registry must be registered in the Census of Businessmen, Professionals and Withholders in the section corresponding to the activity to be carried out, as well as be up to date, together with their administrators, including those in fact, in the fulfillment of their tax obligations, and must submit to the corresponding management office an application (for registration in the aforementioned registry) to which they will attach the documentation provided for by regulation (Royal Decree 1165/1995, of July 7, approving the Regulations on Special Taxes).

Tax representatives must register in the territorial registry of the managing office corresponding to their tax domicile.