Tax on Fluorinated Greenhouse Gases
Learn about the environmental tax on fluorinated greenhouse gases, from 1 September 2022
Highlights
Digital assistance (ADI) Greenhouse Effect Fluorinated Gases Tax
If you need information or have questions about procedures related to this tax, you can use the direct telephone call service, as well as make an appointment by telephone through the following ADI link.
Information
General information
Get information on the basic elements of tax
Tax base, tax rate and full quota
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 registration request. Appointment and registration of non-established taxpayer representative
Find out about the registration obligations in relation to this tax
Procedure to obtain authorization as a warehouse of fluorinated gases
We inform you of everything you need to know about the procedure to obtain authorization as a fluorinated gas storekeeper.
Settlement and payment of tax. Consignment on invoice or certificate
Find out about the main tax obligations in relation to this tax
Stock accounting: Obligations
Find out about your main accounting obligations as a manufacturer, intra-community purchaser or storer 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
Content of the entries in the stock accounting of the fluorinated gas warehouseman
Find out about the content of the fields corresponding to the accounting entries that you must provide
Content of the entries in the inventory accounting 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 import of goods subject to tax
We inform you how to declare this tax in your customs declaration (DUA)
- Tariff Item products, equipment or devices (30 KB - pdf )
- Documentation Web Services/Import File (9051 KB - zip )
- Fluorinated Gases Stock Accounting Supply Guide (6667 KB - pdf )
- Access to accounting test environment
- Tax base and tax rate on fluorinated gases incorporated into equipment and devices (16 KB - pdf )
- FAQ (202 KB - pdf )
- TARIC, PCA codes and types of fluorinated gases and fluorinated gas mixtures (171 KB - xlsx )
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.
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.
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.
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.