Retail facilities

Persons or entities that carry out the activity of commercializing professional diesel fuel in retail sales facilities and hold legal ownership of the diesel fuel at the time of supply are required to register in this Registry.

As a general rule, registration will be carried out in the Territorial Register of the Managing Office of the territorial area in which the retail sales facility where professional diesel fuel is sold is located.

Remember that if you carry out the activity of commercializing professional diesel fuel in more than one retail sales facility, you must request registration for each of them.

Prior to registration, you must be registered in the Census of Business Owners, Professionals and Withholders in a section corresponding to the activity to be carried out, prove that you are up to date with your tax obligations and have the authorizations that, where applicable, are required in accordance with the provisions of Law 34/1998, of October 7, of the Hydrocarbon Sector, and its implementing regulations.

You must submit an application for registration in the Territorial Registry of the corresponding Managing Office, which will include the following data:

• Tax identification number (NIF), name or company name and tax address of the applicant.
• If acting through a representative, NIF and name or company name of the applicant's tax representative.
• Identification of the owner and the location of the retail sales facility where sales of diesel for professional use will be made.

Once registration has been made, the Managing Office will issue a card that confirms registration in the registry, stating the Retailer Identification Code (CIM), Activity and registration date. 

The Retail Identification Code (CIM) is the code, configured in the manner set out below, which identifies the person or entity that, at the time of supply, holds legal ownership of the diesel fuel eligible for the right of return recognised by Article 52 bis of Law 38/1992 and sells the product at retail sales facilities.

The code will consist of eight characters distributed as follows:

• Two digits that identify the managing office where the registration is made in the territorial Registry for the purposes of the Retail Identification Code.
• Two characters that identify the activity being carried out:
  • IS: Service stations.
  • HIS: Marketers of diesel fuel for professional use in retail facilities.
• Three alphanumeric characters.
• A control letter.