General information
Get information on the basic elements of tax
Taxpayer and accrual
Manufacturing taxable event:
- Taxpayer: The person who manufactures the gases subject to the tax is a taxpayer.
- Accrual: The tax is accrued at the time the manufacturer makes the first delivery or making available, in Spanish territory, of the manufactured gases or when it uses them. If advance payments are made prior to the realization of the taxable manufacturing event, the accrual occurs with the total or partial collection of the price for the amounts actually received.
- Special accrual rule: The manufacturer may request authorization so that in its acquisitions of fluorinated gases, the tax is accrued with application of the deferral regime provided in section NINE 4 of article 5 of the Tax Law (“ storekeeper of fluorinated gases").
Import taxable event:
- Taxpayer: The taxpayer is the one who imports the gases subject to the tax that bears said condition in accordance with the provisions of article 86 of the VAT Law.
- Accrual: The tax accrues at the time when the accrual of import duties would have taken place, in accordance with customs legislation, regardless of whether said imports are subject to the aforementioned duties or not.
- Special accrual rule: The importer may request authorization so that the tax is accrued on its imports with application of the deferral regime provided for in section NINE 4 of article 5 of the Tax Law (“storage of fluorinated gases”).
Taxable event intra-community acquisition:
- Taxpayer: The taxpayer is the person who makes the intra-community acquisition of gases subject to the tax.
- Accrual: The tax accrues on the 15th day of the month following the month in which the expedition or transportation of the gases to the purchaser begins. If an invoice is issued for said operations prior to the aforementioned date, the tax accrual occurs on the date the invoice is issued.
- Special accrual rule: The intra-community acquirer may request authorization so that the tax is accrued on its acquisitions with application of the deferral regime provided for in section NINE 4 of article 5 of the Tax Law (“storage of fluorinated gases”).
Taxable event of irregular possession:
- Taxpayer: whoever possesses, markets, transports or uses the gases.
- Accrual: when said irregular possession is confirmed, unless proven otherwise.