Tax benefits
Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
Exemptions
- The manufacture, import or intra-community acquisition of gases subject to the tax that are intended to be used as raw material for their chemical transformation in a process in which these gases are entirely altered in their composition.
- The import or intra-community acquisition of gases subject to the tax that are intended to be marketed for destruction.
- The manufacture, import or intra-community acquisition of gases subject to the tax that are intended to be used 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
- The intra-community acquisition of gases subject to the tax and which, prior to the end of the deadline for submitting the self-assessment of the tax corresponding to said taxable event, are intended to be sent directly by the intra-community acquirer, or by a third party on its behalf. or on their own, to a territory other than Spanish territory, provided that the reality of the effective departure is proven.
- The import or intra-community acquisition of gases subject to the tax contained in products that form part of the personal luggage of travelers 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 the personal luggage of travelers. They do not constitute a commercial expedition in the case of goods acquired occasionally, 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.
- 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.
- 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 .
- 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 exemption cases must keep, at the disposal of the Tax Administration, all documentation proving the destination of the fluorinated gases that generate them. In the exemption for allocating the gases to be incorporated into ships or aircraft that carry out international maritime or air navigation, excluding private recreational navigation, taxpayers who make the first delivery or making available must obtain a prior declaration from the purchasers in the that manifest destiny.
In the event of 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, they are obliged to pay the Tax and any penalties that may be imposed by taxpayers, 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 acquirers.