Tax benefits
Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
Refund cases
They may request a refund of the amount of tax paid:
- Importers of gases subject to the tax that have been sent by them, or by a third party in their name or on their behalf, outside Spanish territory.
- The purchasers of the gases subject to the tax who, not holding the status of taxpayers, prove that they have been sent outside of Spanish territory.
- The purchasers of the gases subject to the tax who, not holding the status of taxpayers, certify that the destination of said gases is to be incorporated into ships or aircraft that carry out 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 will be submitted using form A23.