Spain: The reform of the Tax on Fluorinated Greenhouse Gases comes into force

• Standard form 587 “Tax on Fluorinated Greenhouse Gases. Self-assessment”.
• Standard form A23 “Tax on Fluorinated Greenhouse Gases. Refund application”.

1. The hydrofluorocarbons (HFC), perfluorocarbons (PFC) and sulphur hexafluoride (SF6) listed in Annex I of Regulation (EU) no. 517/2014 of the European Parliament and of the Council, of April 16, 2014, on fluorinated greenhouse gases and repealing Regulation (EC) no. 842/2006.
2. Mixtures containing any of the above substances.

1. The manufacture, importation, intra-Community acquisition, or unlawful possession, in the territory in which the tax is applicable, of gases with a global warming potential (GWP) of 150 or less.
2. The manufacture of gases that are to be dispatched directly by the manufacturer, or by a third party acting in its name and on its behalf, to a place outside the territory in which the tax is applicable.
3. The dispatch to outside the territory in which the tax is applicable of gases to which the special accrual rule for storers of fluorinated gases has been applied.

1. The manufacture, importation, or intra-Community acquisition of gases intended to be used as a raw material, for their chemical transformation in a process in which their composition is entirely altered.
2. The manufacture or intra-Community acquisition of gases which are to be marketed in order to be destroyed.
3. The manufacture, importation, or intra-Community acquisition of gases to be used in military equipment.
4. The intra-Community acquisition of gases which, before the end of the period in which the self-assessment of the tax corresponding to the taxable event is required to be presented, are to be dispatched directly by the intra-Community acquirer, or by a third party acting in its name and on its behalf, to a place outside the territory in which the tax is applicable.
5. The importation or intra-Community acquisition of gases contained in products forming part of the personal luggage of persons traveling from a third territory, provided that they are not being shipped for commercial purposes.
6. The manufacture, importation or intra-Community acquisition of gases intended to be incorporated into vessels or aircraft that conduct international maritime or air navigation operations, private recreational navigation excluded.

1. Importers of gases which have been dispatched by such importers themselves or by a third party acting in their name and on their behalf, to outside the territory in which the tax is applicable.
2. Acquirers of gases who are not classed as taxpayers and demonstrate the dispatch thereof to outside the territory in which the tax is applicable.
3. Acquirers of gases who are not classed as taxpayers and demonstrate that the use made of such gases is that which gave rise to the application of the exemption for use in ships or aircraft that conduct international maritime or air navigation operations.

Taxpayer: the natural or legal persons and entities referred to in article 35.4 of the General Taxation Law (LGT) who engage in the manufacture of the gases on which the tax is levied.

Chargeability: when the manufacturer makes the first delivery of the gases to the acquirer or places them at the acquirer’s disposal for the first time, in the territory in which the tax is applicable, or, where appropriate, when the manufacturer uses the gases it has manufactured. Accrual is brought forward where advance payments are made, in proportion to the amounts effectively received.

Self-assessment: the tax is required to be self-assessed and paid in (form 587) between the 1st and the 20th of the month following the end of the assessment period, which will coincide with the calendar quarter.

Registration obligations: taxpayers engaging in the manufacture of the gases are required to be entered in the Register kept by the management office corresponding to their establishment before commencing such activity. In the case of activities which had already commenced before September 1, 2022, registration must be applied for during the month of September. Once registration has taken place, the management office will hand over to the interested party the identification card stating its Fluorinated Gases Activity Code (CAF). As many CAFs must be obtained as there are activities pursued and establishments pursuing them.

Accounting obligations: manufacturers are required to keep accounting records of the products on which the tax is levied and, where appropriate, the raw materials required to obtain such products. This obligation is to be complied with via the AEAT’s website, by presenting the corresponding accounting entries electronically between the 1st and the 20th days of the month following the end of the assessment period. An exception to this rule applies to the submission of the accounting records corresponding to the month of September 2022, which are to be submitted in the period established for submission of the accounting records corresponding to the final quarter of 2022.

Billing obligations: persons making sales or deliveries of fluorinated gases or products, equipment or appliances containing such gases are required to reflect the following information in a certificate or in the invoices they issue in respect of such sales or deliveries: (i) the type of fluorinated gas, (ii) the quantity of gas, expressed in kilos, and (iii) the amount of tax paid.

Communication and self-assessment of inventories as of September 1, 2022: manufacturers of fluorinated gases and parties classed as resellers pursuant to the previous wording of the tax rules are required to:

Taxpayer: the natural or legal persons and entities referred to in article 35.4 of the LGT who engage in the intra-Community acquisition of the gases on which the tax is levied.

Chargeability: the 15th day of the month following that in which the dispatch or transport of the gases to the purchaser begins, unless the invoice for such operations is issued on an earlier date, in which case the tax becomes chargeable on the date the invoice is issued.

Self-assessment: except in the case of assessment periods for which there is no tax charge to be paid in, taxpayers are under the obligation to self-assess the tax and pay it in (through form 587) between the 1st and the 20th days of the month following the end of the assessment period. This will coincide with the calendar quarter.

Registration obligations: taxpayers engaging in the intra-Community acquisition of the gases are required to be entered as intra-Community acquirers in the Register kept by the management office corresponding to their domicile for tax purposes. If they are classed as storers, however, they are required to register in that capacity. Once registration has taken place, the management office will hand over to the interested party the identification card with its CAF. As many CAFs must be obtained as there are activities pursued.

Accounting obligations: intra-Community acquirers are excluded from the obligation to keep accounting records of the products on which the tax is levied in assessment periods in which there is no tax payable. In all other periods:

Billing obligations: persons making sales or deliveries of fluorinated gases or products, equipment or appliances containing such gases are required to reflect the following information in a certificate or in the invoices they issue in respect of such sales or deliveries: (i) the type of fluorinated gas, (ii) the quantity of gas, expressed in kilos, and (iii) the amount of tax paid.

Taxpayer: the natural persons or legal entities referred to in article 35.4 of the General Taxation Law (LGT) who engage in the intra-Community acquisition of the gases on which the tax is levied.

Chargeability event: when the import duties become chargeable, pursuant to customs legislation, irrespective of whether the imports in question are subject or not subject to such duties.

Assessment: The tax will be assessed in the same manner as is specified for the customs debt under customs legislation.

Registration obligations: Importers who are not classed as economic operators pursuant to Regulation (EU) No. 952/2013 laying down the Union Customs Code are excluded from the registration obligation. All other taxpayers engaging in the importation of the gases are required to be entered in the Registry kept by the management office corresponding to their domicile for tax purposes. If they are classed as storers, however, they are required to register in that capacity. Once registration has taken place, the management office will hand over to the interested party the identification card with its CAF. As many CAFs must be obtained as there are activities pursued.

Accounting obligations: importers are excluded from the obligation to keep accounting records of the products on which the tax is levied.

Billing obligations: persons making sales or deliveries of fluorinated gases or products, equipment or appliances containing such gases are required to reflect the following information in a certificate or in the invoices they issue in respect of such sales or deliveries: (i) the type of fluorinated gas, (ii) the quantity of gas, expressed in kilos, and (iii) the amount of tax paid.

The law envisages for the first time the figure of the storer, the idea being to avoid the possible financial cost for parties who stock gases, due to the time elapsing between the point at which they pay in the tax and the point at which it is recovered through the price charged on sales of gases.

In order to mitigate this cost, the possibility is envisaged of deferring the accrual of the tax until the point at which the storer delivers the gases to, or places them at the disposal of, a party who is not classed as a storer, or the point at which use is made of the gases. In these cases, it is the storer who is classed as the taxpayer.

Requirements: The following requirements must be met in order to apply this deferral regime:

Registration obligations: the storer, once authorized, must apply to be entered in the Register kept by the management office corresponding to each of its establishments. Once registration has taken place, the management office will hand over to the interested party the identification card with its CAF.

The AEAT may, at the request of the interested party, enter taxpayers registered as of August 31, 2022 as storers, using the following identifying characters: “GF: manufacturers, importers and intra-Community acquirers” and “GV: other resellers”.

Accounting obligations: storers are required to keep accounting records of the products on which the tax is levied and, where appropriate, the raw materials necessary to obtain such products. This obligation is to be complied with via the AEAT’s website, by submitting the corresponding accounting entries electronically between the 1st and the 20th days of the month following the end of the assessment period. An exception to this rule applies to the submission of the accounting records corresponding to the month of September 2022, which are to be submitted in the period established for submission of the accounting records corresponding to the final quarter of 2022.

Taxable event: the possession, marketing, transport, or use of gases when the party which possesses, markets, transports or uses them fails to demonstrate that it has manufactured them, imported them, acquired them intra-Community or acquired them in the territory in which such tax is applicable, or that such gases are under customs supervision pursuant to Regulation (EU) no. 952/2013.

Taxpayer: the party which possesses, markets, transports, or uses the gases.

Chargeability: when such unlawful possession is established unless there is evidence to the contrary.

Taxpayers not established in Spanish territory are under the obligation to appoint a natural person or legal entity as their representative vis-à-vis the tax administration for the purposes of their obligations in relation to this tax. Such appointment, which must be duly evidenced, must be formalized before the first operation constituting a taxable event for the purposes of this tax is conducted.

The representatives must request their entry in the IGFEI Territorial Register kept by the management office corresponding to their domicile for tax purposes or, where appropriate, their establishment.