General information
Get information on the basic elements of tax
Taxable event
The manufacture, import, intra-community acquisition or irregular possession of fluorinated greenhouse gases is subject to the tax, whether the gases are contained in containers or incorporated into products, equipment or devices.
Manufacturing : Manufacturing is defined as the obtaining of gases subject to the tax. Recycling or regeneration operations or obtaining mixtures are not manufacturing.
Import : An import is defined as the entry into the Peninsula or the Balearic Islands of gases subject to the tax from a territory that is not part of the Customs Territory of the Union when it gives rise to release for free circulation. The entry into the Canary Islands, Ceuta and Melilla of said gases from a territory other than Spanish territory is also an import when said entry results or would have given rise to release for free circulation.
Intra-community acquisition : An intra-community acquisition is defined as obtaining the power to dispose of gases transported or dispatched to the Peninsula or the Balearic Islands, destined for the acquirer, from another Member State of the European Union by the transferor, the acquirer or a third party in the name and on behalf of any of them. The receipt of gases by its owner in the Peninsula or the Balearic Islands whose shipment was made by him from another Member State is an operation assimilated to intra-Community acquisition.
Irregular Tenure : It is defined as the possession, marketing, transportation or use of the gases subject to the tax when the person who owns, markets, transports or uses them does not prove that they have been manufactured, imported, intra-community acquired or acquired in Spanish territory or that said gases are under surveillance. customs clearance in accordance with the Union Customs Code.