Back to index
V1695-14 2 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre los gases fluorados

Territorial registration must be carried out at the management office where the mediator's establishment is located

The inquirer asks whether they must register in the territorial register of the province where their mediator holds a fluorinated gas deposit. The DGT responds that registration must take place at the management office of the jurisdiction where the mediator's establishment is located, noting that the mediation and deposit contract is sufficient evidence to prove the right to use the facilities.

The question raised

Should the registration for obtaining the activity code for fluorinated gases be processed in the territorial register of the province in which the consultant's mediator and representative maintains the permanent deposit?

The DGT's ruling

Those obligated to register must do so in the territorial register of the management office of the jurisdiction where the establishment where they carry out their activity is located. To prove the right to use the facilities, it is sufficient to present a mediation and deposit contract. Likewise, an inventory record must be kept per establishment, including that of the mediator, through an authorized computer system.

Book your free first meeting