General information

Deferral regime for the acquisition of fluorinated gases (Section NINE 4 of article 5 of the Tax Law)

The person or entity authorized to apply the deferral regime provided for in section NINE 4 of article 5 of the Tax Law to its purchases of gases subject to tax is called a “fluorinated gas storekeeper.”

Under this deferral regime, when after the manufacture of the gases subject to the tax, they are delivered or made available to an authorized warehouse or when the manufacturer, importer or intra-Community purchaser has the status of warehouse, the accrual of the tax occurs at the time when the "warehouse of fluorinated gases" delivers or makes available the gases purchased to someone who does not have such status or when they use them.

In order for this deferral of the accrual of the tax to be applicable, the “storer of fluorinated gases” must prove its status to the seller, or to the import Customs, by providing the corresponding authorization from the Managing Office.

The status of “storer of fluorinated gases” requires prior authorization from the Managing Office and registration in the Territorial Tax Registry as a storer (activity code G4).

You can obtain information on how to apply for authorization and registration in the territorial tax registry as a warehouse operator at the following link:

Tax Agency: Territorial Registry of the Tax on Fluorinated Greenhouse Gases