Skip to content
Back to index
V1605-25 11 September 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gases fluorados de efecto invernadero

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.

The question raised

Whether the importation of fluorinated greenhouse gases contained in the vehicle's refrigeration equipment is subject to the Tax on Fluorinated Greenhouse Gases.

The DGT's ruling

The importation of fluorinated gases contained in refrigeration equipment for means of transport is not subject to the tax if they have a GWP equal to or lower than 150. However, the importation of gases with a GWP higher than 150 contained in such equipment shall be subject to the tax.

Book your free first meeting