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Get information on the basic elements of tax
Taxpayer and accrual
Taxable event manufacture:
- Taxpayer:is a taxpayer who carries out the manufacture of gases subject to the tax.
- Accrual:the tax becomes chargeable when the manufacturer first delivers or makes available the gases manufactured or uses them in Spanish territory.If advance payments are made prior to the occurrence of the taxable event of production, the chargeable event occurs with the total or partial collection of the price for the amounts actually received.
- Special accrual rule:The manufacturer may apply for authorisation to accrue tax on his purchases of fluorinated gases under the deferral regime provided for in section 5, paragraph NINE 4 of Article 5 of the Tax Act ("stockist of fluorinated gases").
Taxable import transaction:
- Taxpayer:a taxpayer is the person who imports the gases subject to the tax and who holds such status in accordance with Article 86 of the VAT Act.
- Accrual:the tax becomes chargeable at the time when the chargeable event occurred, in accordance with customs legislation, irrespective of whether or not such imports are subject to import duties.
- Special accrual rule:the importer may apply for authorisation to charge the tax on his imports under the deferral regime provided for in Article 5, paragraph NINE 4 of the Law on Taxation ('F-Gas warehousekeeper').
Taxable event intra-Community acquisition:
- Taxpayer:the taxpayer is the person who makes the intra-Community acquisition of gases subject to the tax.
- Accrual:becomes chargeable on the 15th day of the month following the month in which dispatch or transport of the gases to the customer begins.If an invoice is issued for such transactions prior to the aforementioned date, the tax becomes chargeable on the date of issue of the invoice.
- Special accrual rule:the intra-Community acquirer may request authorisation for his acquisitions to be taxed under the deferral regime provided for in Article 5(4) NINE 4 of the Tax Law ('stockist of fluorinated gases').
Taxable event Irregular possession:
- Taxpayer:whoever possesses, places on the market, transports or uses the gases.
- Accrual:where such irregular possession is established, unless there is evidence to the contrary.