Tax base, tax rate and full quota
The tax base of the tax will be constituted by 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 atmospheric warming potential (or GWP) that corresponds 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 the maximum limit of 100 euros per kilogram. For these purposes, the GWP of the gases set out in Annex I of Regulation (EU) 517/2014 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 amount 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 necessary data to determine their quantity is not available, it will 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 Help: “Tax base and tax rate on gases incorporated into equipment and devices.”