Tax benefits

Exemptions

1.The following are exempt from tax:

1. The first sale or delivery made to business people who intend to resell fluorinated greenhouse gases within the territorial scope of application of the tax, provided that they have the status of resellers in accordance with the provisions of paragraph five of Article five of Law 16/2013.
2. The first sale or supply to business people who intend to use the fluorinated greenhouse gases, including those contained in products, equipment or apparatus, for shipment or use outside the territorial scope of application of the tax.
3. The first sale or delivery to business people who use the fluorinated greenhouse gases as feedstock for chemical transformation in a process in which these gases are entirely altered in their composition or as feedstock for mixtures of other fluorinated gases.
4. The first sale or supply to business people for the first incorporation of fluorinated greenhouse gases into new equipment or apparatus for the first time.
5. The first sale or supply to business people who use the fluorinated greenhouse gases for the manufacture of medicinal products in the form of metered dose aerosols for inhalation.
6. The first sale or delivery of fluorinated greenhouse gases intended for recharging in equipment, apparatus or installations from which other gases have previously been extracted and it is accredited that they have been delivered to waste managers recognised by the competent Public Administration for their destruction, recycling or regeneration.The quantity of exempted gas shall not exceed the quantity of gas removed from the equipment and delivered to the waste manager.
7. The first sale or delivery of fluorinated greenhouse gases to ships or aircraft engaged in international maritime or air navigation, excluding private pleasure craft.

2.The following are partially exempt from tax at 95%:

1. The first sale or supply to business people who use fluorinated greenhouse gases with a global warming potential of 3,500 or less for incorporation in stationary fire extinguishing systems or are imported or purchased in stationary fire extinguishing systems.
2. The first sale or delivery of fluorinated greenhouse gases to officially recognised centres, exclusively for teaching purposes or to centres carrying out research functions, as well as to test laboratories of consultancy or engineering companies or for manufacturers' research, provided that they do not leave the centres or their destruction through a waste manager is justified.
3. The first sale or delivery of fluorinated greenhouse gases for use by the armed forces in fire-fighting equipment.

The exemptions also apply when the taxable event is self-consumption, importation or intra-Community acquisition.

3.Requirements for the application of the exemptions:

The application of the exemptions is subject to compliance with certain formal requirements and conditions established in the Tax Regulations.

In particular, to benefit from certain exemptions on purchases of fluorinated gases, you must apply for registration in the Territorial Registry at the Management Office for Excise and Environmental Taxes and show the card accrediting registration to your supplier.

However, you do not need to register in order to benefit from the exemptions provided for in paragraphs 1f) (exemption for replacement of gases incorporated in equipment) and 1g) (exemption for international maritime or air navigation) of section 5(7) of the Tax Act.

If you have benefited from the application of an exemption, you must actually use the gases acquired for the purpose for which the tax benefit was intended and keep all the documentation proving the exemption.