New regulation of the Tax on Fluorinated Greenhouse Gases (IGFEI) as of September 1, 2022

By 20 July, 2022 Legislation, News

We inform you that, as announced by the AEAT, in the month of September, Customs will liquidate in the DUA the taxes derived from the importation of goods that contain fluorinated greenhouse gases. And it is that the taxable event of the IGFEI ceases to be configured, as of September 1, 2022, as the sale or delivery of gases to the final consumer, going on to directly tax the manufacture, import, intra-community acquisition or the irregular possession of the gases fluorinated gases that are part of the objective scope of the tax and will be understood to have been carried out whether said gases are contained in containers or incorporated into products, equipment or devices.

In the second link that accompanies this information you can find the publication of Law 14/2022.

More information:
https://sede.agenciatributaria.gob.es/Sede/aduanas/novedades/Impuesto_sobre_los_Gases_Fluorados_de_Efecto_Invernadero.html

Law 14/2022