New Tax on Fluorinated Greenhouse Gases
On September 1, both Royal Decree 712/2022, dated August 30, which approves the Regulation of the Tax on Fluorinated Greenhouse Gases, and Order HFP/826/2022, dated August 30, which approves the self-assessments related to such tax, were published in the Official State Gazette (BOE).
This tax is levied on the consumption, in Spanish territory, of fluorinated greenhouse gases, as well as mixtures containing them, and its regulation has been modified by the publication of the regulations mentioned in the preceding paragraph, coming into force in September 2022.
What is the territorial scope of this tax and what is it levied?
The Tax on Fluorinated Greenhouse Gases applies throughout the Spanish territory, without prejudice to the foral tax regimes and the provisions of the applicable international treaties and conventions, and the gases included are hydrofluorocarbons, perfluorocarbons and sulfur hexafluoride, which are all listed in Annex I of EU Regulation 517/2014, on fluorinated greenhouse gases.
Likewise, this tax is also levied on gas mixtures that include at least one of the substances mentioned in the previous paragraph.
Subjection to this tax is determined by the manufacture, importation, intra-community acquisition or irregular possession of fluorinated greenhouse gases, whether they are contained in containers or incorporated in products, equipment or apparatus.
Manufacture of fluorinated greenhouse gases
What is it?
Manufacture is understood to be the obtaining of gases subject to the tax, not including recycling or regeneration operations or the obtaining of mixtures.
Taxpayer and time of accrual
The taxpayer will be the person or entity that manufactures the gases subject to the tax, and the tax will accrue at the time the manufacturer makes the first delivery or makes available, in Spanish territory, the gases manufactured or when they are used.
Importation of fluorinated greenhouse gases
What is it?
An import of fluorinated greenhouse gases occurs when these gases, coming from outside the Customs Territory of the European Union, enter the Peninsula or the Balearic Islands, as well as the entry of fluorinated greenhouse gases into the Canary Islands, Ceuta and Melilla when they come from a territory other than Spain.
Taxpayer and time of accrual
gases subject to the tax, and the tax will accrue at the time the import duties accrue as established in the customs legislation, regardless of whether or not the imports in question are subject to the aforementioned duties.
Intra-community purchase of fluorinated greenhouse gases
What is it?
Intra-Community acquisition of fluorinated greenhouse gases is understood to be the acquisition of such gases transported to the Peninsula or the Balearic Islands, provided that they come from another Member State of the European Union.
Taxpayer and time of accrual
The taxpayer will be the person or entity that carries out the intra-community acquisition of gases subject to the tax, and the tax will accrue on the 15th day of the month following that in which the dispatch or transport of the gases to the acquirer begins.
Irregular possession of fluorinated greenhouse gases
What is it?
Irregular possession of fluorinated greenhouse gases is understood to be the possession, marketing, transport or use of the gases subject to the tax when the person who possesses, markets, transports or uses them does not prove that they have been manufactured, imported, acquired intra-Community or acquired in Spanish territory.
Taxpayer and time of accrual
The taxpayer will be the person or entity that possesses, markets, transports or uses the gases, and the tax will accrue at the moment in which such irregular possession is established, unless there is evidence to the contrary.
Self-assessment of the Tax
Taxpayers must file Form 587, relating to the self-assessment of the Tax on Fluorinated Greenhouse Gases, and the payment of the tax debt will be made between the 1st and 20th of the month following the end of the liquidation period.
