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Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.
They may apply for a refund of the amount of tax paid:
- Importers of gases subject to the tax who have been dispatched by them, or by a third party in their name or on their behalf, outside Spanish territory.
- Purchasers of gases subject to the tax who, not being taxpayers, can prove that they have been sent outside Spanish territory.
- Purchasers of gases subject to the tax who, not being taxpayers, prove that the gases are intended for incorporation in ships or aircraft engaged in international maritime or air navigation, excluding private pleasure craft.
In order to obtain a refund, you must prove before the Tax Agency the facts that generate the right to the refund and accredit the payment of the tax.
The application for a refund shall be submitted on form A23.