Inscription. Deadlines and application for registration. Appointment and registration of representative of non-established taxpayer.

Inscription

If you are a manufacturer of products subject to the tax, for this activity you are required to register in the territorial tax registry. If you carry out the activity in several establishments, you are required to register in the Territorial Tax Registry for each establishment without centralized registration being possible.
If you are an intra-Community purchaser of products subject to the tax, for this activity you are obliged to register in the Territorial Registry of the tax unless the total weight of non-recycled plastic contained in your intra-Community purchases does not exceed 5 kilograms in a calendar month. You will be obliged from the moment that your intra-Community acquisitions exceed this amount, taking into account the intra-Community acquisitions made and those expected to be made in the calendar month.
If you are a representative of a taxpayer not established in Spanish territory, for this activity you are obliged to register in the territorial tax registry.
Once your registration has been agreed, along with the agreement you will be notified of a plastic identification code (CIP) that will include two digits that identify your activity (FP if you are a manufacturer, AP if you are an intra-community purchaser or RP if you are a representative of a non-established taxpayer).  
If you are an importer of products subject to the tax, you are not required to register in the territorial tax registry for this activity.