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Tax benefits

Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.

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Non-taxable cases

It is not subject to tax:

  1. The manufacture, importation, intra-Community acquisition or irregular possession on Spanish territory of gases subject to the tax with a GWP equal to or less than 150.
  2. The manufacture of gases subject to tax which are intended to be sent directly by the manufacturer, or by a third party in his name or on his behalf, to a territory other than Spanish territory, provided that proof is furnished that the actual departure is real.
  3. The dispatch outside the territorial scope of application of the tax of fluorinated greenhouse gases to which the NINE 4 scheme has been applied, provided that proof of actual departure is provided.

Taxpayers benefiting from these exemptions must keep, at the disposal of the Tax Administration, all documentation accrediting the destination of the fluorinated gases that generate them.