General information

Taxable event

The manufacture, import, intra-community acquisition or irregular possession of fluorinated greenhouse gases is subject to 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 the obtaining of mixtures are not considered manufacturing.

Import : Importation is defined as the entry into the Peninsula or the Balearic Islands of gases subject to 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 considered an import when said entry gives rise to or would have given rise to release for free circulation.

Intra-Community acquisition : Intra-Community acquisition is defined as obtaining the power to dispose of gases transported or shipped to the Peninsula or the Balearic Islands, destined for the purchaser, from another Member State of the European Union by the transferor, the purchaser or a third party on behalf of and for the account of any of them. An operation similar to intra-Community acquisition is the receipt of gases by their owner in the Peninsula or the Balearic Islands, which have been sent by them from another Member State.

Irregular Possession : It is defined as the possession, marketing, transportation or use of the gases subject to the tax when the person who possesses, markets, transports or uses them does not prove that they were manufactured, imported, acquired within the Community or acquired in Spanish territory or that said gases are under customs surveillance in accordance with the Customs Code of the Union.