Reform of the Tax on Fluorinated Greenhouse Gases

Business  |  27 - 09 - 2022

Reform of the Fluorinated Greenhouse Gas Tax enters into force

Law 14/2022 of 8 July 2022 was published in the Official State Gazette of 9 July 2022, the first final provision of which amended the Fluorinated Greenhouse Gas Tax (IGFEI). In addition, on 31 August, its implementation regulation was published.

The regulations published as of 31 August are as follows:

  • The Royal Decree 712/2022, of 30 August, approving the IGFEI Regulation.
  • Ministerial Order HFP/826/2022 of 30 August approving:
  • Model 587 "The Tax on Fluorinated Greenhouse Gases. Self-assessment"
  • Model A23 "The Tax on Fluorinated Greenhouse Gases. Request for return"

    • In addition, the order determines the form and procedure for the submission of these forms and establishes the rules for the registration in the Territorial Register of the Fluorinated Greenhouse Gas Tax (the Register) and the keeping of stock accounts.

    The new regulation came into force on 1 September 2022 and as a consequence, as of 1 October Bergstrom is obliged to apply the Fluorinated Greenhouse Gas Tax, which will be in effect throughout Spain, without prejudice to the tax regimes of the regional jurisdictions and the provisions of international treaties and conventions.