Tax on Fluorinated Greenhouse Gases

The new environmental taxation.
The Tax on Fluorinated Greenhouse Gases

With effect from September 1, 2022, the First Final Provision of LAW 14/2022, of July 8, amending Law 19/2013, of December 9, on transparency, access to public information and good governance (Bulletin Official State of July 9, 2022), gives a new wording to article 5 of Law 16/2013 , of October 29, which establishes certain measures in the field of environmental taxation and adopts other tax and financial measures (hereinafter LFMA), which in its day introduced into our tax system the regulation of the Tax on Fluorinated Greenhouse Gases (IGFEI).

I. Background

The standard updates said environmental tax within the framework of the Spanish Recovery, Transformation and Resilience Plan sent by the Government to the European Commission under Regulation (EU) 2021/241 of the European Parliament and of the Council, of February 12 of 2021, which establishes the Recovery and Resilience Mechanism.

More specifically, the new wording is the result of line of action 28 of the aforementioned plan, entitled "Adaptation of the tax system to the reality of the 21st century", which provides for the "Reform of tax measures that contribute to the ecological transition" and, among other novelties, it contemplates the modification of the IGFEI in order to guarantee an effective control of fluorinated gases, as well as to simplify, as far as possible, compliance with formal obligations and the management of the tax, both by those liable tax and by the Tax Administration.

II. Description of the main elements of the tax

II.1 Nature of the tax, territorial and objective scope
The IGFEI is configured as an indirect tax that falls on the use in Spanish territory of fluorinated greenhouse gases that are part of the objective scope of the tax, that is, those listed in Annex I of Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014.

The tax is applicable throughout the Spanish territory, without prejudice to the specialties derived from the regional concert and economic concert tax regimes of the Basque Country and Navarre.
II.2 Taxable events
II.3 Transactions excluded from taxation
II. 4 Taxpayers
II. 5 Accrual
II. 6 Taxable base
II. 7 Tax debt
II.8 Compliance obligations
II.9 Offences and penalties

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