General information

Taxable event

The manufacture, importation, intra-Community acquisition or irregular possession of fluorinated greenhouse gases is subject to tax whether the gases are contained in packaging or incorporated in products, equipment or apparatus.

Manufacturing:the production of gases subject to the tax is defined as manufacture.Recycling or reclamation operations and the production of mixtures are not manufacturing.

Import:importation is defined as the entry into the mainland or the Balearic Islands of gases subject to duty from a territory which 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 such gases from a territory other than Spanish territory is also an import when such entry takes place or has given rise to the release for free circulation.

Intra-Community acquisition:an intra-Community acquisition is defined as the acquisition of the power of disposal of gases transported or dispatched to the mainland or the Balearic Islands, to the purchaser, from another Member State of the European Union by the transferor, the purchaser or a third party in the name and on behalf of either of them.The receipt of gases by their owner on the Spanish mainland or the Balearic Islands and dispatched by him from another Member State is treated as an intra-Community acquisition.

Irregular Tenure:is defined as the possession, marketing, transport or use of gases subject to the tax where the person who possesses, markets, transports or uses them does not prove that they have been manufactured, imported, acquired intra-Community or acquired on Spanish territory or that they are under customs supervision in accordance with the Union Customs Code.