Tax benefits
Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
Cases of deduction
Intra-Community purchasers may deduct the amount of tax paid in respect of the gases purchased that have been sent by them, or by a third party in their name or on their account, outside Spanish territory.
The deduction may be exercised in the self-assessment corresponding to the settlement period in which the shipment occurs, deducting from the accrued tax amounts the amount of tax paid with respect to the gases that have been sent outside of Spanish territory.
The deduction is conditional on the shipment being proven before the State Tax Administration Agency by any of the means of proof admissible by law and on proof of payment of the tax.
If the amount of the deduction exceeds the amount of the contributions accrued in the settlement period, the excess may be offset in subsequent self-assessments, provided that four years have not elapsed from the end of the settlement period in which the deduction was made. produced this excess.
If the amount of the deduction exceeds the amount of the contributions accrued in the last settlement period of the calendar year, a refund of the existing balance may be requested in the self-assessment corresponding to said period.