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V1605-25 ·11 September 2025 ·consulta-vinculante Medium impact
Tax

Importation of fluorinated gases in vehicle cooling equipment subject to tax if PCA exceeds 150

The DGT confirms that importation of greenhouse gas fluorinated gases in vehicle cooling equipment is subject to tax depending on the atmospheric warming potential (PCA) of the gases.

In 6 key points

Lifecycle

2025-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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