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Tax on Fluorinated Greenhouse-Effect Gases

Law 14/2022 of 8 July has substantially modified the Fluorinated Greenhouse Gas Tax, including importation as a taxable event, as of 1 September 2022.

For this reason, the relevant changes have been made to the import system to enable the management of this tax, as follows:

  • With the exception of private individuals, who are not obliged to register in the territorial register, the importer's or warehouseman's CAF must be entered in box 44 of the SAD, using the following codes:

    • 5025:CAF Fluorinated gases storekeeper.
    • 5026:CAF Importer of fluorinated gases.
  • With the exception of private individuals, who are not obliged to register in the territorial register or to appoint a tax representative, economic operators not established in Spain must appoint a tax representative who is obliged to register and who will therefore be the holder of the CAF.

    In these cases, the tax representative's VAT number preceded by the code 5027 must be declared in box 44 of the SAD.

  • In cases of import of fluorinated gases listed in Annex I to Regulation (EU) No 517/2014, the tax shall be settled directly by customs, without the need for the declarant to enter any information in box 47.

    PFC-218 (Perfluoropropane), PFC-3-1-10 (Perfluorobutane), PFC-4-1-12 (Perfluoropentane) and Sulphur Hexafluoride are exempted from the above.In such cases, when products are included in residual nomenclatures in the tariff database, the declarant shall provide the information necessary for the tax to be assessed in the manner provided for in the following point for mixtures and for the import of products containing fluorinated gases.

  • In the case of mixtures or imports of products containing fluorinated gases, it shall be declared as follows:

    • Box 47 shall contain the following entry:
      • Tribute class= 1CF.
      • The taxable base shall indicate the kg of fluorinated gas contained in the imported product in accordance with the provisions of Article eleven.2 of Law 19/2013 or in the mixture.
    • The GWP of these fluorinated gases shall be entered in box 44 using document code 7015.

  • In the case of imports entitled to exemption from this tax, as provided for in article eight of Law 19/2013, the code 1F2 shall be included in box 37.2 of the SAD and in box 44, the CAF of the importer or, if not established, of its tax representative and the corresponding document code according to the following detail:

    • 1051:Gas labelling according to Art.12 of Regulation (EU) No 517/2014.
    • 1052:Declaration provided for in section f of art. 8 of Law 19/2013 (destination international maritime or air navigation).
    • 5026:CAF Importer of fluorinated gases.
  • In cases of importation of products covered by the tax by a warehousekeeper for the purposes of article 9.4 of Law 19/2013, the code 1F1 shall be entered in box 37.2 and the CAF of the warehousekeeper or, if not established, of his tax representative in box 44 (using code 5025).

  • In cases of entry into Ceuta and Melilla of products within the target scope of the tax from the rest of the national territory, code 1F3 shall be entered in box 37.2 as it is not an import for the purposes of this tax in accordance with Article Five, letter f, section 3 of the Law.

These modifications will be available for testing in the pre-production environment from Thursday 4 August:

  • For position 2903410000 it will be possible to test cases of import of fluorinated gases from Annex I of Regulation (EU) No 517/2014).

  • In other positions, the case of mixtures or imports may be tested.