Spain’s senate has endorsed an amendment to the 2016 General State Budget Bill approving the extension of reduced tax level on fluorinated gases in 2016. As a result, the tax level will remain the same as in 2015 for another year: 66% rather than the 100% originally planned.

In January 2014, the Spanish government put in place a tax on fluorinated greenhouse gases including hydrofluorocarbons (HFCs) with global warming potential (GWP) greater than 150. Gradually imposed, the tax was meant to reach its 100% cap in 2016. However, an amendment to the 2016 General State Budget Bill recently introduced by the Spanish government and approved by the senate has changed the initial plan to increase the f-gas tax to 100% next year. 
The Popular Party justified the measure by saying that several of the f-gases affected by the tax do not currently have substitutes that are both equally efficient and less harmful to the environment. 
Spain’s proposed f-gas tax level comparable to Denmark model
Following Denmark, Norway and Slovenia, Spain introduced an f-gas tax, which has been phased in gradually since 2014, to eventually reach a level of 20/tCO₂eq. The full tax level was meant to be applicable as of 2016, with lower levels for the transitional years 2014 (33% of level) and 2015 (66% of level). 
Tax levels are calculated on the basis of the GWP of fluorinated gases or their mixtures (with a GWP greater than 150) by applying the coefficient of 0.020 to the GWP value of each fluorinated gas, up to a maximum of 100 per kilogram, a level comparable to the f-gas tax in Denmark. 
The tax does not cover the first equipment refrigerant charge. In addition, a lower coefficient for the use of recycled and reclaimed f-gases applies. A tax refund/deduction is also possible when delivering f-gases to certified facilities for destruction, recycling or reclamation. 
Taxable transactions include: 

The initial sale or delivery of f-gases after production, import (from third country) or acquisition (from EU) 


·         Leaks of HFCs (according to its GWP). The first refrigerant charge after a leak is taxed but the amount paid can be redeemed if the gas is recovered and handed over to a waste manager at the end of the working life of the facility. 
The entities paying the tax comprise of the makers, importers and anyone that acquires fluorinated greenhouse gases. This includes business that resell, deliver, or use such gases including f-gas manufacturers, importers of f-gases (from third countries and the EU), companies reselling f-gases, using f-gases for own purposes (excluding the first refrigerant charge of new equipment). 
The consumption of f-gases by users, including producers, importers, purchasers not subject to the tax include sales or deliveries of fluorinated greenhouse gases that involve direct shipment by the producer, importer or purchaser from within the EU to a destination outside the territorial remit of the tax.

More information at: http://www.r744.com