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Tax benefits

Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.

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Refund cases

The following may request a refund of the amount of tax paid:

  1. Importers of the gases subject to the tax that have been sent by them, or by a third party on their behalf or on their account, outside of Spanish territory.
  2. Purchasers of the gases subject to the tax who, without being taxpayers, can prove that they were sent outside of Spanish territory.
  3. Purchasers of the gases subject to the tax who, without being taxpayers, prove that the purpose of said gases is to be incorporated into ships or aircraft that engage in international maritime or air navigation, excluding private recreational navigation.

In order to obtain refunds, you must prove to the Tax Agency the facts that generate the right to the refund and prove payment of the tax. 

The refund request must be submitted using form A23.