Tax benefits
Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
Non-taxable cases
Not subject to tax:
- The manufacture, import, intra-community acquisition or irregular possession in Spanish territory of gases subject to the tax with a GWP equal to or less than 150.
- The manufacture of gases subject to the tax that are intended to be sent directly by the manufacturer, or by a third party in its name or on its behalf, to a territory other than Spanish territory, provided that the reality of the effective departure is proven. .
- The shipment outside the territorial scope of application of the Tax on Fluorinated Greenhouse Gases to which the NINE 4 regime has been applied, provided that the reality of the effective departure is proven.
Taxpayers who benefit from these non-taxation cases must keep, at the disposal of the Tax Administration, all documentation proving the destination of the fluorinated gases that generate them.