Doctrine by topic · DGT Observatory

Greenhouse Fluorinated Gases: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 26 rulings · 2014–2026

Current position

The importation of fluorinated gases contained in refrigeration equipment for means of transport is not subject to the tax if the GWP is equal to or less than 150. Importers of fluorinated gases are obliged to register in the territorial Registry of the Tax on Greenhouse Fluorinated Gases. Registration must be requested as an importer at the management office of the tax residence to obtain the identification card with the GWP.

The DGT's position has moved from defining general exemptions based on the destination or newness of the equipment to establishing specific technical limits based on GWP for imports in means of transport. Likewise, the obligation to register in the territorial registry for importers has been specified. No change in criterion is observed regarding the exemption of the first delivery in new equipment.

Turning points

  1. V1605-25

    Introduces a technical limit for taxation based on the GWP, establishing that importation in transport equipment is not subject to tax if the GWP is equal to or less than 150.

  2. V5406-26

    Specifies the obligation to register in the territorial Registry for importers and the procedure to obtain the identification card with the GWP.

Analysis based on 25 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V5406-26 29 Jul 2026

Mandatory registration and CAF required for fluorinated gas importers

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gases fluorados de efecto invernaderoregistro territorialcódigo de actividad de los gases fluoradosimportaciónhecho imponible Ley 16/2013RD 712/2022
Affects CompanyExpat · Non-residentIndividual
V2034-25 29 Oct 2025

Exemption for fluorinated gases in imported vehicles not applicable

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gases fluorados de efecto invernaderoequipaje personalexenciónimportaciónhecho imponible Ley 16/2013LGT — Ley 58/2003 General Tributaria art. 12
Affects CompanyExpat · Non-residentIndividual
V3330-14 12 Dec 2014

Polyol components are not considered mixtures for IGFEI purposes

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
gases fluorados de efecto invernaderopotencial de calentamiento atmosféricocomponentes poliolespreparadomezcla Ley 16/2013Reglamento (CE) n.º 842/2006
Affects CompanyExpat · Non-residentIndividual
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