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Taxable base, tax rates and gross tax liability

Find out what the taxable base is, the tax rates and how the tax liability is calculated.

The taxable base will be constituted by the weight of the products subject to the Tax expressed in kilograms.

The tax rates are contained in three tariffs that take into account the global warming potential of the gases and whether or not the F-Gases are prepared or not, or whether or not they are recycled or reclaimed.

For the purposes of this tax, the following definitions apply:

  • Prepared:a mixture of two or more substances, at least one of which is a fluorinated greenhouse gas, except where the total global warming potential of the preparation is less than 150.
  • Recycling:the treatment in the territory of application of the F-Gas Tax of fluorinated greenhouse gases by means of a basic cleaning process.
  • Regeneration:the treatment and upgrading in the territory of application of the recovered fluorinated greenhouse gas tax by chemical processes or treatments to restore the technical qualities of the fluorinated gas to the standard.

The integral quota will be the amount resulting from applying to the taxable base the tax rate provided for in paragraph eleven of Article 5 of the Tax Law.