Importers of fluorinated gases must register and obtain a CAF

The management of the Tax on Fluorinated Greenhouse Gases requires compliance with specific administrative formalities for agents who introduce these products into the national territory. The recent interpretation of current regulations clarifies the procedure that companies must follow to operate correctly under this tax regime.

What the DGT has ruled

The Dirección General de Tributos (DGT) has determined that taxpayers who import fluorinated greenhouse gases are obliged to register in the territorial Registry of the Tax on Fluorinated Greenhouse Gases. According to the issued criteria, this procedure must be managed at the management office corresponding to the company's tax residence, requesting importer status.

Once the registration is completed, the administration will issue an identification card to the taxpayer containing the Fluorinated Gases Activity Code (CAF), an indispensable element for complying with the obligations derived from this tax.

What it means for you

If your business activity involves the importation of fluorinated gases, registration is not an option but a legal mandate based on Law 16/2013 and RD 712/2022. The absence of this registration or the lack of a valid CAF code could lead to irregularities in the fulfillment of your tax obligations.

This requirement ensures that the administration has effective control over the flow of these greenhouse gases and that each importer is correctly identified through their specific activity code.

What you should do

Affected companies must verify whether they have an active registration in the territorial registry and whether they possess their identification card with an updated CAF. If the importation activity is new or has not been previously formalized, it is necessary to initiate the procedure at the management office of their tax residence to avoid contingencies. It is recommended to assess the company's administrative situation to ensure that the registration process complies with current regulations.