2 Central government taxes

2.14 Tax on fluorinated greenhouse gases

The Tax on fluorinated greenhouse gases (IGFEI) is an indirect tax levied on the use in Spanish territory of fluorinated greenhouse gases. According to the relevant provisions, this includes the following:

• The hydrofluorocarbons (HFC), perfluorocarbons (PFC) and sulfur 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.
• Mixtures containing any of the above substances.

The taxable event is the manufacture, the importation, the intra-Community acquisition or the unlawful possession of fluorinated greenhouse gases, and is deemed to have taken place irrespective of whether the gases are packaged in containers or are incorporated into products, equipment or appliances.

The tax rate is determined by applying a coefficient of 0.015 to the global warming potential corresponding to each gas at the point in time at which the taxable event takes place, with a cap of €100 per kilo. However, in the case of products, equipment or appliances containing gases on which the tax is levied and whose global warming potential is unknown, the tax rate is presumed to be €100 per kilo.

This tax is applicable throughout Spanish territory, without prejudice to any provincial (“foral”) regimes applicable and to the provisions of international treaties and conventions.