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 on gases purchased that have been sent by them, or by a third party on their behalf or on their account, outside of Spanish territory.
The deduction may be exercised in the self-assessment corresponding to the settlement period in which the shipment takes place, deducting from the accrued tax quotas the amount of tax paid in respect of gases that have been shipped outside of Spanish territory.
The deduction is conditional on the shipment being proven before the State Tax Administration Agency by any of the legally admissible means of proof 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 since the end of the settlement period in which said excess occurred.
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 balance in your favour may be requested in the self-assessment corresponding to said period.