BackThe Normative Foral Decree 2/2023, published in the Official Gazette of Bizkaia on May 25, 2023, introduces amendments to the Foral Regulation 5/2014, on the Tax on Fluorinated Greenhouse Gases. This regulation incorporates the amendments made at the national level by Law 14/2022, which amends Law 16/2013, related to environmental tax measures and other tax and financial measures. Specifically, it refers to the modification of the Fluorinated Greenhouse Gas Tax to adapt it to the European legislative framework, in compliance with Regulation (EU) 2021/241 of the European Parliament and of the Council, of February 12, 2021, which establishes the Recovery, Transformation and Resilience Plan for Spain. These modifications have been incorporated into the foral tax regulations.
With the aim of simplifying compliance with formal obligations and facilitating the management of the tax for both taxpayers and the Tax Administration, a reform has been carried out. As part of this reform, the taxable event of the tax is no longer the sale or delivery of the gases to the final consumer, and now the manufacture, import, intra-community acquisition or irregular possession of the fluorinated gases included in the scope of the tax is directly taxed. This reform implies modifications in the determination of the fundamental elements of the tax, and its effects are applied retroactively as from September 1, 2022.
Changes have been made to the Fluorinated Greenhouse Gas Tax. The taxpayers of the tax now include those who carry out the manufacture, import, intra-community acquisition and irregular possession of the gases subject to the tax. In addition, the figure of the “stockist of fluorinated gases” is introduced. This new configuration has required the reform of the connection point between the Basque Country and the State for the collection and inspection of the tax, as established in article 34.4 of the Economic Agreement.
In addition, the Foral Order 207/2023, of the Foral Deputy for Treasury and Finance, has been published, which modifies the models of self-assessment and request for refund of the Tax on Fluorinated Greenhouse Gases. It also determines the guidelines and the procedure for its presentation, regulates the registration in the Territorial Registry and modifies the regulatory and technical specifications for the registration of the Value Added Tax through the Electronic Office of the Provincial Council of Bizkaia.
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