Tax on Fluorinated Greenhouse Gases
Learn about the environmental tax on fluorinated greenhouse gases
Highlights
(Only for operations carried out until August 31, 2022)
(Only for operations carried out until August 31, 2022)
Digital Assistance (ADI) Tax on Fluorinated Greenhouse Gases
If you need information or have questions about procedures related to this tax, you can use the direct telephone call service, as well as a telephone appointment through the following ADI link.
Information
General information
Get information on the basic elements of tax
Taxable base, tax rate and total amount
Find out what the taxable base is, the tax rates and how the tax liability is calculated.
Tax benefits
Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
Inscription. Deadlines and application for registration. Appointment and registration of representative of non-established taxpayer
Find out about the registration obligations in relation to this tax
Procedure for obtaining authorization as a storekeeper of fluorinated gases
We inform you of everything you need to know about the procedure to obtain the authorization to store fluorinated gases
Settlement and payment of tax. Consignment on invoice or certificate
Find out about the main tax obligations in relation to this tax
Inventory Accounting: Obligations
Find out about your main accounting obligations as a manufacturer, intra-community purchaser or storekeeper of fluorinated gases
Contents of the manufacturer's inventory accounting entries
Find out about the content of the fields corresponding to the accounting entries that you must provide.
Contents of the entries in the inventory accounting of the fluorinated gas warehouse
Find out about the content of the fields corresponding to the accounting entries that you must provide.
Content of the entries in the accounting records of stocks of the intra-Community purchaser of fluorinated gases
Find out about the content of the fields corresponding to the accounting entries that you must provide.
Customs formalities for the importation of goods subject to tax
We inform you of everything you need to know about customs formalities for the importation of goods subject to tax.
- Tariff heading products, equipment or devices (30 KB - pdf )
- Web Services Documentation/Import File (9051 KB - zip )
- Fluorinated Gases Stock Accounting Supply Guide (6667 KB - pdf )
- Access to accounting test environment
- Taxable base and tax rate on fluorinated gases incorporated into equipment and devices (16 KB - pdf )
- Frequently Asked Questions (96 KB - pdf )
- TARIC, PCA codes and types of fluorinated gases and fluorinated gas mixtures (171 KB - xlsx )
- TARIC, PCA codes and types of fluorinated gases and fluorinated gas mixtures as of 03-11-2024 (186 KB - xlsx )
- Reglamento (UE) 2024/573 del Parlamento Europeo y del Consejo, de 7 de febrero de 2024,
sobre los gases fluorados de efecto invernadero, por el que se modifica la Directiva (UE) 2019/1937, y se deroga el Reglamento (UE) n.o 517/2014.
- Reglamento (UE) nº 517/2014 del Parlamento Europeo y del Consejo, de 16 de abril de 2014,
sobre los gases fluorados de efecto invernadero y por el que se deroga el Reglamento (CE) nº 842/2006.
- Ley 16/2013, de 29 de octubre,
por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras.
- Real Decreto 712/2022, de 30 de agosto,
por el que se aprueba el Reglamento del Impuesto sobre los Gases Fluorados de Efecto Invernadero.
- Real Decreto 552/2019, de 27 de septiembre,
por el que se aprueban el Reglamento de seguridad para instalaciones frigoríficas y sus instrucciones técnicas complementarias.
- Orden HFP/826/2022, de 30 de agosto,
por la que se aprueba el modelo 587 "Impuesto sobre los Gases Fluorados de Efecto Invernadero. Autoliquidación" y el modelo A23 "Impuesto sobre los Gases Fluorados de Efecto Invernadero. Solicitud de devolución", se determinan la forma y procedimiento para la presentación de los mismos, y se regulan la inscripción en el Registro territorial y la llevanza de la contabilidad de existencias.