Fluorinated Greenhouse Gas Tax (from 1 September 2022)
Find out about the new environmental tax on fluorinated greenhouse gases applicable from 1 September 2022.The following AEAT corporate mailbox is available for questions or doubts about the application of the Fluorinated Greenhouse Gas Tax from 1 September 2022:igfei.adu@correo.aeat.es
Highlights
Information
General information
Get information on the basic elements of tax
Taxable base, tax rate and gross tax liability
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.
Formal and material obligations
Get information on your formal and material tax obligations
Authorisation and registration procedure for the new Tax
Here is everything you need to know about the procedures for authorisation and registration in the Territorial Tax Register.
Obligations of manufacturers or beneficiaries of resale or first-time incorporation exemptions for new equipment or apparatus as of 1 September 2022
If before 1 September 2022 you were a manufacturer of fluorinated gases, or a beneficiary of exemptions for resale or first incorporation into equipment or appliances, find out about the main tax obligations in relation to the stock of fluorinated gases in your installations.
Obligation to submit an annual recapitulative statement for transactions carried out between 1 January and 31 August 2022
Get information on your filing obligation
Customs formalities for the importation of dutiable goods
We inform you how to declare this tax in your customs declaration (DUA).
- 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.