Tax benefits

Exemptions

1. The manufacture, importation or intra-Community acquisition of the gases subject to the tax which are intended to be used as raw materials for chemical transformation in a process in which these gases are entirely altered in their composition.
2. The importation or intra-Community acquisition of taxable gases intended to be placed on the market for destruction.
3. The manufacture, importation or intra-Community acquisition of taxable gases intended for use in military equipment.In such cases, the gases must be labelled as such in accordance with Article 12 of Regulation (EU) No 517/2014 and the effectiveness of the exemption is conditional upon proof of the actual use of the gases.
4. The intra-Community acquisition of gases subject to the tax and which, prior to the end of the period for submission of the self-assessment of the tax corresponding to that taxable event, are intended to be sent directly by the intra-Community acquirer, or by a third party in his name or on his behalf, to a territory other than Spanish territory, provided that proof is provided that the actual departure has actually taken place.
5. The importation or intra-Community acquisition of gases subject to tax contained in products forming part of the personal luggage of travellers coming from a third territory, provided that they do not constitute a commercial consignment.Containers containing dutiable gases intended for refilling equipment or apparatus do not form part of travellers' personal luggage.They do not constitute a commercial shipment in the case of goods acquired on an occasional basis, intended for the personal or family use of travellers or to be offered as gifts and which, by their nature and quantity, cannot be presumed to be the object of a commercial activity.
6. The manufacture, importation or intra-Community acquisition of gases subject to tax intended for incorporation in ships or aircraft engaged in international maritime or air navigation, excluding private pleasure craft, on condition that proof is furnished of the actual use to which the gases are to be put.
7. Until 31 December 2023, the manufacture, import or intra-Community acquisition of sulphur hexafluoride intended for the manufacture of electrical products must be labelled as such in accordance with Article 12 of Regulation (EU) No 517/2014.
8. Until 31 December 2026, the manufacture, importation or intra-Community acquisition of the gases subject to the tax which are intended for use in metered dose inhalers for the supply of pharmaceutical ingredients which must be labelled as such in accordance with Article 12 of Regulation (EU) No 517/2014.

Taxpayers benefiting from these exemptions must keep, at the disposal of the Tax Administration, all documentation accrediting the destination of the fluorinated gases that generate them.For the exemption for the use of gases for incorporation in ships or aircraft engaged in international maritime or air navigation, excluding private pleasure-flying, taxpayers making the first supply or making available must obtain a prior declaration from the purchasers stating the intended use of the gases.

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, the taxpayers are obliged to pay the tax and any penalties that may be imposed, as long as they do not justify the receipt of the products by the purchaser entitled to receive them.From such receipt, the obligation is incumbent on the acquirers.