Simplification of the tax on fluorinated gases

The Council of Ministers has authorized the start of the processing of the modification of the regulation relating to the tax on fluorinated greenhouse gases (IGFEI), which aims to reform the tax that falls on this type of gas, with the The aim is to make it easier to manage and control.

In addition, this amendment fulfills one of the objectives set out in component 28 of the Recovery, Transformation and Resilience Plan, called 'Adaptation of the tax system to the reality of the 21st century', specifically with measure R4 'Reform of fiscal measures which contribute to the ecological transition '.

The tax to be reformed was introduced into our internal tax system through Law 16/2013, of October 29, which establishes certain measures in the field of environmental taxation and other tax measures are adopted. and financial.

This new rule will not change the objective scope or the tax rate of the tax, but it will introduce more simplicity in the tax, which will result not only in a more effective control, but in a better compliance with the rule. .

Therefore, the IGFEI stops taxing the sale or delivery of gases to the final consumer, becoming a taxable event such as the manufacture, import, intra-Community acquisition or irregular possession of fluorinated gases that are part of the scope. purpose of the tax (without prejudice, in the latter case, to the sanctioning procedure that may additionally be initiated). This change involves changes in the determination of taxpayers and the accrual of tax.

The figure of fluorinated gas storage

However, in order to avoid the possible financial cost that would be incurred by those who store in certain quantities gases subject to the tax, due to the time that could elapse from the moment they make the payment of the amount of the tax until they recover it via price through the sale, the figure of the storage of fluorinated gases is created, which can benefit from a deferral in the accrual of the tax.

Thus, when after the manufacture of the gases subject to the tax, they are sold or delivered to a fluorinated gas storekeeper, or when the importer or intra-Community purchaser has the status of storekeeper, the accrual of the 'tax will occur at the time the latter makes the first sale or delivery to those who do not have this condition or when the consumption of gases for the storage of fluorinated gases is made.

Exemptions

According to the regulatory proposal, the manufacture, import or intra-Community acquisition of fluorinated gases that are used outside the Spanish territory, or that are intended to be used as a raw material for their chemical transformation in a process in which they are not taxed, will not be taxed. gases are entirely altered in their composition, or must be used in military equipment or intended to be incorporated into ships or aircraft engaged in international maritime or air navigation, excluding private recreational. The import or acquisition of taxable goods contained in the products contained in the personal luggage of travelers from a third territory shall not be taxed, provided that they do not constitute a commercial shipment.

In order for the sector to adapt to the new requirements in terms of fluorinated gases, until 31 December 2023 the manufacture, import or intra-Community acquisition of sulfur hexafluoride intended for the manufacture of electrical products will be exempt, and until 31 December 2024, the manufacture, import or intra-Community acquisition of taxable gases which are intended to be used in dosing inhalers for the supply of pharmaceutical ingredients.