On February 5, 2026, Order HAC/56/2026, of January 22, was published, which modifies Order HFP/826/2022, of August 30, which approves form 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment» and the A23 form «Tax on Fluorinated Greenhouse Gases. " refund request", the form and procedure for their filing are determined, and the registration in the territorial Register and the keeping of the stock accounts are regulated, a modification that introduces the figure of the corrective self-assessment.

The new system for correcting self-assessments will be applied for the first time to the assessment periods of the Fluorinated Greenhouse Gases Tax, which begin on or after July 1, 2026.