Nuevo Impuesto sobre Gases Fluorados de Efecto Invernadero

El próximo 1 de septiembre de 2022 entrará en vigor el Nuevo Impuesto sobre Gases Fluorados de Efecto Invernadero (IGFEI), introducido en el territorio español desde el 1 de enero de 2014 a través del artículo 5 de la Ley 16/2013, de 29 de octubre.

La configuración y estructura de este nuevo impuesto se encuentra regulada por la Disposición Final Primera de la Ley 14/2022, de 8 de julio, de modificación de la Ley 19/2013, de 9 de diciembre, de transparencia, acceso a la información pública y buen gobierno, con el fin de regular las estadísticas de las microempresas, pequeñas y medianas empresas (PYME) en la contratación pública, así como el Real Decreto 712/2022, de 30 de agosto, por el que se aprueba el Reglamento del Impuesto sobre los Gases Fluorados de Efecto Invernadero, y, la Orden HFP/826/2022, de 30 de agosto, por la que se aprueba el modelo 587 y A23.

El elemento novedoso fundamental y vertebrador del IGFEI es la modificación del hecho imponible del impuesto, antes configurado como un tributo indirecto que recaía en la venta del gas fluorado tras la importación, fabricación y/o adquisición intracomunitaria, ahora aplicable directamente a la actividad de importación, fabricación y/o adquisición intracomunitaria de gases fluorados en todo el territorio español.

No menos novedosa es la introducción de la figura del “almacenista de gases fluorados” y el régimen de diferimiento del IGFEI, aplicable a los operadores que ostenten esta consideración.

Como consecuencia de la modificación del hecho imponible, el resto de los elementos del tributo han sufrido transformaciones, para quedar como sigue:

Los gases fluorados de efecto invernadero, clasificados como hidrofluorocarburos (HFC), perfluorocarburos (PFC) y hexafluoruro de azufre (SF6), así como las mezclas que contengan estas sustancias, cuya utilización se realice en el todo el territorio español, conforman el ámbito objetivo y de aplicación del impuesto.

Tal y como lo anticipábamos en esta nota, el hecho imponible del IGFEI será la fabricación, importación, adquisición intracomunitaria o tenencia irregular de los gases fluorados de efecto invernadero contenidos en envases o incorporados en productos, equipos o aparatos.

No están sujetos al IGFEI la fabricación, importación, adquisición intracomunitaria o tenencia irregular de los gases con un potencial de calentamiento atmosférico (PCA) igual o inferior a 150, así como la fabricación y envío de los productos objeto del impuesto con destino fuera del territorio español.

La normativa reguladora del IGFEI prevé, entre otras exenciones del impuesto, la fabricación, importación o adquisición intracomunitaria de bienes objeto del impuesto que se destinen a: -i- ser utilizados como materia prima para su transformación química, -ii- ser comercializados para su destrucción, -iii- ser incorporados en los buques o aeronaves que realicen navegación marítima o aérea internacional (no privada de recreo), y, -iv- que formen parte del equipaje de viajeros, entre otros.

Es importante mencionar que, a efectos de justificar las exenciones previstas en la normativa reguladora del IGFEI, los contribuyentes que realicen la primera entrega o puesta a disposición de los gases objetos de impuesto a favor de los adquirentes, deberán recabar una declaración previa en la que manifiesten el destino de dichos productos y conservarla durante el plazo de prescripción del impuesto (4 años).

El devengo del impuesto y la regla especial de diferimiento subyacente a la figura del “almacenista de gases fluorados”, serán de aplicación, conforme a lo siguiente:

1. fabricación: el IGFEI se devengará en el momento en que el fabricante realice la primera entrega o puesta a disposición, en territorio español, de los gases fabricados o cuando los utilice. Si se realizan pagos anticipados anteriores a la realización del hecho imponible fabricación, el devengo se producirá con el cobro total o parcial del precio por los importes efectivamente percibidos.

Regla especial de devengo: el fabricante (G1), autorizado a operar como “almacenista de gases fluorados” podrá diferir el devengo del impuesto de los gases fabricados, hasta que realice la entrega o puesta a disposición del gas fluorado a quien no tenga la consideración de “almacenista de gases fluorados”, o bien, cuando utilice o autoconsuma dicho gas.

2. importación: el IGFEI se devengará en el momento en que hubiera tenido lugar el devengo de los derechos de importación, con ocasión al despacho a libre práctica del gas fluorado procedente de tercer país, introducido en Península, Baleares, Canarias, Ceuta y Melilla.

Regla especial de devengo: el importador (G3), autorizado para operar como “almacenista de gases fluorados” podrá diferir el devengo del impuesto en los gases importados, hasta que realice la entrega o puesta a disposición del gas fluorado a quien no tenga la consideración de “almacenista de gases fluorados”, o bien, cuando utilice o autoconsuma dicho gas.

3. adquisición intracomunitaria: el IGFEI se devengará el día 15 del mes siguiente a aquel en el que se inicie la expedición o el transporte de los gases con destino al adquirente. Si con anterioridad a la mencionada fecha se expide factura por dichas operaciones, el devengo del impuesto se producirá en la fecha de expedición de la factura.

Regla especial de devengo: el adquirente (G2), autorizado para operar como “almacenista de gases fluorados” podrá diferir el devengo del impuesto en los gases adquiridos intracomunitariamente, hasta que realice la entrega o puesta a disposición del gas fluorado a quien no tenga la consideración de “almacenista de gases fluorados”, o bien, cuando utilice o auto consuma dicho gas.

4. tenencia irregular: el IGFEI se devengará cuando se compruebe que los gases fluorados utilizados, comercializados o transportados carecen de prueba documental justificativa de su pago en el momento de la importación, fabricación o adquisición intracomunitaria.

Los fabricantes, importadores o adquirentes intracomunitarios de gases fluorados tendrán la consideración de contribuyentes del impuesto, y, en consecuencia, están obligados a inscribirse en el registro territorial de la Oficina Gestora correspondiente a su domicilio fiscal, a través de la sede electrónica de la Agencia Tributaria.

Aquellos contribuyentes no establecidos en territorio español, estarán obligados a nombrar a una persona física o jurídica que les represente ante la Administración tributaria en relación con las obligaciones del impuesto. Este representante deberá inscribirse ante la Oficina Gestora a través de la clave G5.

Los citados contribuyentes que opten por operar bajo la figura de “almacenista de gases fluorados” deberán, además, solicitar autorización ante la citada Oficina Gestora, a través de la clave G4.

La base imponible del impuesto estará constituida por el peso de los gases objeto del impuesto, expresada en kilogramos.

El apartado Once de la Ley 14/2022 establece la base imponible específica para aquellos productos, equipos o aparatos que contienen gases fluorados y cuya base imponible no es posible determinar conforme al párrafo anterior, por ejemplo:

  • refrigeradores domésticos: 0,250 kilogramos por cada unidad de potencia de refrigeración expresada en kW
  • equipos de aire acondicionado portátiles: 0,250 kilogramos por cada unidad de potencia de refrigeración expresada en kW
  • equipos de refrigeración para sistemas de aire acondicionado de edificios, bombas de calor y deshumidificadores: 0,500 kilogramos por cada unidad de potencia de refrigeración expresada en kW
  • aire acondicionado para vehículos de turismo: 0,600 kilogramos por vehículo
  • aire acondicionado para furgonetas: 1 kilogramo por vehículo

Así, el tipo impositivo resultará de multiplicar el coeficiente 0,015 al PCA de cada producto objeto del impuesto, con el límite de 100 euros por kilogramo. Cuando no sea posible determinar el PCA por tratarse de gases contenidos en aparatos, equipos o productos, el tipo impositivo será de 100 euros por kilogramo.

La normativa reguladora del IGFEI prevé supuestos de deducción y devolución para aquellos casos en los que el producto objeto del impuesto se envíe fuera del territorio español.

Entre las obligaciones formales a las que estarán sometidos los contribuyentes del IGFEI, se encuentran las siguientes:

  • inscripción en el registro territorial y obtención del código CAF
  • presentación de autoliquidación a través del modelo 587 (fabricantes, adquirentes y almacenistas)
  • contabilidad de existencias (excepto los importadores) de forma electrónica y bajo la modalidad de suministro electrónicos de asientos contables -próximo a desarrollarse-

Igualmente, a efectos de justificar la legal estancia y tenencia del producto objeto del IGFEI, quienes realicen ventas o entregas de gases fluorados o de productos, equipos o aparatos que los contengan, deberán consignar en un certificado o en la factura que emitan con ocasión a dichas ventas o entregas: -i- la clase del gas fluorado y la cantidad del mismo, expresada en kilogramos y, -ii- el importe del impuesto satisfecho por dichos gases.

Pese a que la normativa no exige la contabilidad de existencias para los importadores, recomendamos a los importadores con actividad comercial en la Unión Europea y fuera de ésta, mantener una contabilidad a efectos del IGFEI que facilite la identificación de las cuotas del impuesto a devolver.

Informamos a aquellos operadores interesados en operar bajo el esquema de “almacenista de gases fluorados” que este régimen está sujeto a autorización por parte de la Oficina Gestora y que, dicha autorización está supeditada a la aportación de planos del establecimiento, memoria descriptiva, documentación acreditativa del uso de las instalaciones de almacenamiento, y el mantenimiento de dicha autorización exige un volumen de ventas o entregas superior a 8.000 kilogramos de gases fluorados en el año inmediato anterior.

Como todo lo dispuesto en los tributos indirectos, el IGFEI está sujeto a obligaciones formales cuyo incumplimiento supondrá la sujeción de infracciones y sanciones recogidas en la propia normativa reguladora del impuesto.

¿Cómo podemos ayudarle?

Desde Salinas & Partners, recomendamos a los operadores económicos vinculados con los gases fluorados de efecto invernadero y con los productos y equipos que contienen estos gases, realizar las gestiones de obligado cumplimiento por parte de la normativa reguladora del impuesto, así como a vigilar las actividades de control necesarias para la migración de los hechos imponibles y CAF´s otorgados con anterioridad a la entrada en vigor de la normativa objeto de esta nota informativa.

Con más de 30 años de experiencia en el sector de tributación indirecta, desde Salinas & Partners estamos a su disposición para cualquier duda o comentario que les pueda surgir.

 

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