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Taxpayer and accrual

Taxable event manufacturing:

  • Taxpayer: A taxpayer is anyone who manufactures the gases subject to the tax.
  • Accrual: The tax is accrued at the time when the manufacturer makes the first delivery or provision, in Spanish territory, of the manufactured gases or when they are used. If advance payments are made prior to the occurrence of the taxable event (manufacturing), the accrual occurs with the total or partial collection of the price for the amounts actually received.
  • Special accrual rule: The manufacturer may request authorization for the tax to be accrued on its purchases of fluorinated gases by applying the deferral regime provided for in section NINE 4 of article 5 of the Tax Law (“fluorinated gas warehouse”).

Taxable event on import:

  1. Taxpayer: The taxpayer is the one who imports the gases subject to the tax that bears said condition in accordance with the provisions of article 86 of the VAT Law.
  2. Accrual: The tax is due at the time when the accrual of import duties would have taken place, in accordance with customs legislation, regardless of whether or not said imports are subject to the aforementioned duties.
  3. Special accrual rule: The importer may request authorization for the tax to be accrued on its imports by applying the deferral regime provided for in section NINE 4 of article 5 of the Tax Law (“fluorinated gas warehouse”).

Taxable event for intra-community acquisition:

  1. Taxpayer: The taxpayer is the person who makes the intra-community acquisition of gases subject to the tax.
  2. Accrual: The tax is due on the 15th of the month following the month in which the dispatch or transportation of the gases to the purchaser begins. If an invoice is issued for such operations prior to the aforementioned date, the tax accrual occurs on the date the invoice is issued.
  3. Special accrual rule: The intra-community purchaser may request authorization for the tax to be accrued on his acquisitions by applying the deferral regime provided for in section NINE 4 of article 5 of the Tax Law (“fluorinated gas warehouse”).

Taxable event irregular possession:

  1. Taxpayer: whoever possesses, markets, transports or uses gases.
  2. Accrual: when such irregular possession is verified, unless there is proof to the contrary.