CAU import declaration: Code 7015 to declare the PCA in the CAU declaration
The GWP (Global Warming Potential) is declared as follows:
Sporting Documents Box in Partidas.
Type = 7015.
MeasurementUnitAndQualifier: unit of measurement of the PCA quantity.
Quantity: Amount of PCA. Likewise: when such quantity is not known, in this data element, zero must be declared.
If the amount is known, it must also be declared here.
The possible amount declared ReferenceNumber is not taken into account.
Examples:
PCA is NOT known.
Type = 7015.
ReferenceNumber = My reference. The PCA amount is in Quantity.
MeasurementUnitAndQualifier: NAR
Quantity: 0
YES the PCA is known.
Type = 7015.
ReferenceNumber = 160. Note: This amount declared here is NOT used for settlement. Only the one declared in Quantity.
MeasurementUnitAndQualifier: NAR
Quantity: 160
Notes:
- Failure to declare document 7015 or having an amount = 0 results in the maximum rate.
- With an amount less than 150 in document 7015: It is not subject to tax.
- If the amount were greater than 150: The percentage will be applied to the PCA declared in form 7015 and that will be the rate in euros to be applied to the taxable base declared in the tax concept 1CF declared.
Other references:
Year 2025:
Tax Agency: CAU import declaration: code 7015 to declare the PCA vs. PreCau
Year 2024:
Tax Agency: Customs formalities for the importation of goods subject to tax - Reminder
Year 2022