Taxable base, tax rate and total amount
Find out what the taxable base is, the tax rates and how the tax liability is calculated.
The taxable base of the tax will consist of the weight of the fluorinated greenhouse gases subject to the tax, expressed in kilograms.
The tax rate results from applying the coefficient 0.015 to the global warming potential (or GWP) corresponding to each fluorinated greenhouse gas subject to the tax at the time of the taxable event, in accordance with the regulations in force at that time, with a maximum limit of 100 euros per kilogram. For these purposes, the GWP of the gases set out in Annex I of Regulation (EU) 2024/573 will be considered. In the case of mixtures, the GWP of the mixture is calculated as the weighted average of the sum of the weight fractions of each of the gases subject to the tax multiplied by their GWP .
The full quota of the tax is the amount resulting from applying the tax rate to the tax base. In the event that the fluorinated greenhouse gases subject to the tax are contained in products, equipment or devices and the data necessary to determine their quantity are not available, it shall be presumed, unless proven otherwise, that the quantity of gas contained is that established in section Eleven.2 of article 5 of the Tax Law.
(See in Help: “Tax base and tax rate on gases incorporated into equipment and devices.”