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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 holding of the gases subject to the tax in Spanish territory with an ACP equal to or less than 150.
  2. 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.
  3. 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.