Tax benefits
Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
Non-taxable cases
It is not subject to tax:
- The manufacture, import, intra-Community acquisition or irregular holding of the gases subject to the tax in Spanish territory with an ACP equal to or less than 150.
- The manufacture of gases subject to the tax to be sent directly by the manufacturer, or by a third party on its behalf, to a territory other than Spain, provided that the actual exit is proven.
- The transfer of the tax on the Fluorinated Greenhouse Gases to which the regime of the NINE 4 has been applied, provided that the actual exit is proven.
Taxpayers who benefit from these cases of non-taxable persons must keep, at the disposal of the Tax Administration, all supporting documentation of the destination of fluorinated gases that generate them.