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V0471-20 27 February 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre los gases fluorados de efecto invernadero

Obligations under the GHG tax depend on the type of waste management activity

A query was made regarding the formal obligations of waste managers operating with fluorinated gases. The Directorate-General for Taxes (DGT) responded that taxpayer status and subsequent obligations depend on whether the manager only collects equipment, extracts gases for delivery to third parties, or carries out the destruction, recycling, or regeneration of said gases.

The question raised

Formal obligations of said waste managers

The DGT's ruling

Managers who only perform the collection, transport, and storage of equipment are not taxpayers of the IGFEI and have no formal obligations. Those who extract gases to deliver them to third parties without destroying or recycling them are also not taxpayers, as their deliveries are non-subject operations. Only managers who perform elimination or recovery (destruction, recycling, or regeneration) are taxpayers, obliged to register, submit the summary declaration (form 586), the self-assessment (form 587), and maintain a stock register.

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