Tax on fluorinated greenhouse gases

Act 14/2022, of July 8, amends the regulation of tax on fluorinated greenhouse gases. These amendments will be effective from September 1, 2022.

The tax is levied on the manufacture, the importation, and the intra-EU acquisition and the illegal possession of fluorinated greenhouse gases included in the objective scope of the tax. Under this new regulation, tax is imposed on the possession and use of these gases in Spanish territory and will no longer be levied on their consumption.

The new regulations of tax on fluorinated greenhouse gases introduce significant changes affecting tax management. Among other developments, manufacturers, certain importers, intra-EU acquirers and storekeepers are required to keep an electronic record of all gases subject to the tax.