Formal and material obligations

1.Registration in the Territorial Greenhouse Gas Tax Register

They must apply for registration in the territorial tax register:

• Manufacturers of fluorinated gases subject to the tax.
• Importers of fluorinated gases subject to the tax, except those who are not economic operators under customs legislation which defines an economic operator as a person who, in the course of his business, engages in activities to which customs legislation applies.
• Intra-Community purchasers of fluorinated gases subject to the tax.
• Authorised stockists of fluorinated gases for the purchase of fluorinated gases subject to the tax with application of the deferral system in the accrual of the tax provided for in section 9.4 of Article 5 of the Tax Law.
• Representatives of a taxpayer not established in Spain.

Importers and intra-Community purchasers who exclusively import or acquire taxable F-gases with a GWP of 150 or less are exempted from this registration obligation.

Registration must be made prior to the start of the activity.In the case of activities already started on 1 September 2022, it shall be carried out during the month of September 2022.

2.Tax assessment

Manufacturers, intra-Community purchasers and stockists of fluorinated gases must self-assess the tax by electronically filing the new form 587.

Intra-Community purchasers are exempt from this obligation in those settlement periods in which no tax is payable.Importers are also exempted, since on imports the tax shall be settled in the manner provided for customs debt, in accordance with customs legislation.

The self-assessment form must be submitted and, where applicable, paid between the 1st and 20th of the month following the end of the quarterly settlement period.In the case of direct debit, this period shall be from the 1st to the 15th.

3.Stock accounting

Manufacturers, intra-Community purchasers and stockists of fluorinated gases are obliged to keep accounts for the gases subject to the tax.

Importers are exempted from this obligation.Intra-Community purchasers are also exempt in those settlement periods in which no tax is payable because they do not make intra-Community acquisitions.

The accounts shall be submitted between the 1st and the 20th day of the month following the settlement period to which they relate by electronic delivery.The accounts for the month of September 2022 shall be submitted by the deadline for the submission of the accounts for the last quarter of 2022.

4.Appointment of a representative

Taxpayers not established in Spanish territory must appoint a representative for their obligations with the Tax Administration, who must also be registered in the territorial register of the tax on fluorinated greenhouse gases.

5.Consignment on invoice or certificate

Those who make sales or deliveries of fluorinated gases or products, equipment or equipment containing fluorinated gases shall state on a certificate or invoice issued in connection with such sales or deliveries:

• The type of fluorinated gas and the quantity of fluorinated gas, expressed in kilograms, being sold or delivered.
• The amount of tax paid on such gases.