Tax benefits

Exemptions

1. The manufacture, import or intra-community acquisition of the gases subject to the tax that are intended to be used as raw material for chemical transformation in a process in which these gases are entirely altered in their composition.
2. The import or intra-community acquisition of the gases subject to the tax that are intended to be marketed for destruction.
3. The manufacture, import or intra-community acquisition of the gases subject to the tax that are intended for use in military equipment. In these cases, the gases must be labeled indicating that they are intended for this purpose in accordance with article 12 of Regulation (EU) 2024/573 and the effectiveness of the exemption is conditional on being accredited the effective destination of the gases
4. The intra-Community acquisition of the gases subject to the tax and which, prior to the end of the period for filing the self-assessment of the tax corresponding to said taxable event, are intended to be sent directly by the intra-Community purchaser, or by a third party in his name or on his behalf, to a territory other than Spanish territory, provided that the reality of the effective exit is accredited.
5. The import or intra-community acquisition of gases subject to tax contained in products that form part of the personal luggage of travellers from a third territory, provided that they do not constitute a commercial shipment. Containers containing gases subject to the tax intended for recharging equipment or devices are not part of travellers' personal luggage. They do not constitute a commercial expedition when they involve goods acquired occasionally, which are intended for the personal or family use of travelers or to be offered as gifts and which, due to their nature and quantity, cannot be presumed to be the object of a commercial activity.
6. The manufacture, import or intra-community acquisition of gases subject to the tax intended to be incorporated into ships or aircraft engaged in international maritime or air navigation, excluding private recreational navigation, provided that the actual destination given to the gases is proven.
7. Until December 31, 2023, the manufacture, import or intra-Community acquisition of sulfur hexafluoride intended for the manufacture of electrical products that must be labeled indicating that they are intended for such purpose in accordance with article 12 of the Regulation (EU ) 2024/573 .
8. Until December 31, 2026, the manufacture, import or intra-community acquisition of gases subject to the tax that are intended to be used in metered inhalers for the supply of pharmaceutical ingredients that must be labeled indicating that they are intended for this purpose in accordance with the article 12 of Regulation (EU) 2024/573 .

Taxpayers who benefit from these exemptions must keep all documentation proving the destination of the fluorinated gases they generate available to the Tax Authority. In the exemption for the gases to be incorporated into ships or aircraft engaged in international maritime or air navigation, excluding private recreational navigation, taxpayers who make the first delivery or provision must obtain a prior declaration from the purchasers stating the destination.

In the event of an irregularity in relation to the justification of the use or destination given to the gases subject to the tax that have benefited from an exemption due to their destination, taxpayers are obliged to pay the Tax and any penalties that may be imposed on them, as long as they do not justify the receipt of the products by the purchaser authorized to receive them. From such receipt, the obligation falls on the purchasers.