Skip to content
BOE-A-2026-2621 ·5 February 2026 ·orden Low impact
Tax

Companies subject to Fluorinated Gas Tax: changes to Form 587 and Form A23 filings and inventory accounting

Order HAC/56/2026 amends previous regulations (Order HFP/826/2022) to update the self-assessment procedures for the Fluorinated Greenhouse Gas Tax via Form 587 and refund requests via Form A23. The regulation introduces changes to the filing methods for these forms, registration in the Territorial Register, and the regulation of inventory accounting (amending Annex V and replacing Annex I of Order HFP/826/2022).

In 2 key points

  1. Amendment of the filing procedures for Forms 587 and A23 (ref. indice BOE)
  2. New regulation for registration in the Territorial Register and inventory accounting (ref. indice BOE)

How it affects those involved

For companies operating with fluorinated gases, the regulation alters the administrative management of their tax obligations, specifically regarding the submission of self-assessments and refund requests. Taxpayers must adapt their territorial registration processes and inventory accounting systems to comply with the new requirements of the amended Order HFP/826/2022.

Lifecycle

2026-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact