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Definition

The Fluorinated Greenhouse Gas Tax is an indirect tax levied on the consumption of those products within its target scope and levies a single-stage tax on the consumption of these products based on their global warming potential.

The tax is regulated by the following rules:

  • Act 16/2013, of 29 October, establishing certain measures with regard to environmental taxation and adopting other tax and financial measures.
  • Royal Decree 1042/2013, of 27 December, which approves the Regulation the Fluorinated Greenhouse Gas Effect Tax.