Skip to content

Doctrine by topic · DGT Observatory

Atmospheric Warming Potential: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2025

Current position

The import of fluorinated gases in refrigeration equipment for means of transport is exempt if the atmospheric warming potential (AWP) is equal to or less than 150. For all other cases, such as incorporation into new equipment or the recharging of fire extinguishing systems, exemptions and reductions are maintained, subject to accreditation through territorial registration and declaration of destination. Non-stocking resellers must comply with the communication of stocks and self-assessment of quotas according to the AWP of each gas.

The DGT's position remains stable regarding the structure of exemptions by destination and accreditation requirements through territorial registration. The evolution shows greater technical specificity by introducing AWP limits for transport equipment and stock self-assessment procedures for non-stocking resellers.

Turning points

  1. V2085-22

    Introduces the obligation to communicate stocks and perform self-assessment for resellers who do not hold the status of stockists.

  2. V1605-25

    Establishes a specific exemption limit for gases in refrigeration equipment for means of transport based on an AWP equal to or less than 150.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0839-15 16 Mar 2015

Accounting control required for fluorinated gases with a GWP below 150

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
gases fluoradospotencial de calentamiento atmosféricoregistro de existenciasdeclaración recapitulativano sujeción Ley 16/2013Real Decreto 1042/2013
Affects CompanyExpat · Non-residentIndividual
V0313-15 28 Jan 2015

No tax due on refrigerant gas replacement if removal of previous gas is proven

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto sobre los gases fluorados de efecto invernaderopotencial de calentamiento atmosféricosustitución de gasesemisión de gasesgestores de residuos Ley 16/2013RD 1042/2013
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
Email
Contact