Tax base, tax rate and full payment

The tax taxable base will be constituted by the weight of fluorinated greenhouse gases that are the object of the tax, expressed in kilograms.

The tax rate is calculated by applying coefficient 0.015 to the potential for atmospheric warming (or PCA) corresponding to each flugas prayed for the greenhouse effect that is the object of the tax at the time of the taxable event, in accordance with the current regulations at that time, with the maximum limit of 100 euros per kilogram. For these purposes, the ACP of the gases set out in Annex I to Regulation (EU) 517/2014 will be considered. In the case of mixtures, the PCA of the mixture is calculated as the weighted average of the sum of the fractions by weight of each of the gases that are the object of the tax multiplied by their ACPs.

The full tax payment is the amount resulting from applying the tax rate to the taxable base. If the fluorinated greenhouse gases covered by the tax are contained in products, equipment or devices and there is no the data necessary to determine the amount will be presumed, unless proven otherwise, that the amount of gas contained is that established in section Once.2 of article 5 of the Tax Act.