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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, import, intra-community acquisition or irregular possession in Spanish territory of the gases subject to the tax with a GWP equal to or less than 150.
  2. The manufacture of gases subject to the tax that are intended to be sent directly by the manufacturer, or by a third party on its behalf or on its account, to a territory other than Spanish territory, provided that the reality of the effective exit is accredited.
  3. 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 exit is accredited.

Taxpayers who benefit from these exemptions must keep all documentation proving the destination of the fluorinated gases they generate available to the Tax Authority.