Law 14/2022, of July 8, has substantially modified the Tax on Fluorinated Greenhouse Gases , including importation as a taxable event, from September 1, 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 individuals, who will not be required to register in the territorial registry, it will be necessary to include the CAF of the importer or that of the warehouseman in box 44 of the DUA, using the following codes:
  • 5025: CAF Storer of fluorinated gases
  • 5026: CAF Importer of fluorinated gases.

• With the exception of individuals, who will not be required to register in the territorial registry or appoint a tax representative, economic operators not established in Spain must appoint a tax representative who will be responsible for the registration obligation and who will therefore be the holder of the CAF.

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

• In cases of import of fluorinated gases from Annex I of Regulation (EU) No. 517/2014 of the European Parliament and of the Council, of April 16, the settlement of the tax will be carried out directly by customs, without the need for the declarant Enter no information in box 47.

(See content on the right: Fluorinated gases Annex I Regulation. EU 517/2014)

The products PFC-218 (Perfluoropropane), PFC-3-1-10 (Perfluorobutane), PFC-4-1-12 (Perfluoropentane) and Sulfur hexafluoride are excepted from the provisions of the previous paragraph. In these cases, since the products are included in residual nomenclatures in the tariff database, the declarant must provide the necessary information so that the tax is settled 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, the following declarations shall be made:

• • In box 47 the following shall be entered:
    • Tribute class = 1CF.
    • The taxable base will indicate the Kg of fluorinated gas contained in the imported product in accordance with the provisions of section eleven of article 5 of Law 16/2013, of October 29, or in the mixture.
  • The GWP of such fluorinated gases shall be included in box 44 using document code 7015. This code, 7015, must always be included when the tax return is required, even the of the taxed product is unknown, in which case no quantity will be included and the maximum limit of 100 euros per kilogram will be applied.

(See content on the right: Mixtures and common products (fluorinated gases)

• In cases of importation with the right to exemption from this tax, as provided for in section eight of article 5 of Law 16/2013, of October 29, the code 1F2 will be included in box 37.2 of the DUA 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 labeling in accordance with article 12 of Regulation (EU) No. 517/2014.
  • 1052: Declaration provided for in number 1 of section eight of article 5 of Law 16/2013, of October 29.
  • 5026: CAF Importer of fluorinated gases.

• In the case of importing products within the scope of the tax by a warehouse operator for the purposes of number 4 of section nine of article 5 of Law 16/2013, of October 29, the code 1F1 will be entered in box 37.2 and the CAF of the warehouse operator or, if not established, of its tax representative in box 44 (using code 5025).
• In the case of entry into Ceuta and Melilla of products within the scope of the tax from the rest of the national territory, the code 1F3 will be entered in box 37.2 as this is not an import for the purposes of this tax in accordance with letter f), section 3, number 1 of section five, of article 5 of Law 16/2013, of October 29.

These changes can be tested in the pre-production environment starting Thursday, August 4:

• For position 290341000, cases of import of fluorinated gases from Annex I of Regulation (EU) No. 517/2014 may be tested.
• In other positions, the case of mixtures or importation may be tested.