The tax on fluorinated greenhouse emissions is a tax of an indirect nature that falls on the consumption of those products included in its objective scope and taxes, in a single phase, the consumption of these products taking into account the potential for global warming (article 5 of Ley 16/2013). It is subject to the Tax:

a) The first sale or delivery of fluorinated greenhouse gases after production, import or intra-Community acquisition.

b) Self-consumption of fluorinated greenhouse emissions.

The taxable amount shall be constituted by the weight of the products subject to the tax, expressed in kilograms. The tax is levied on the basis of global warming potential.

The tax on fluorinated greenhouse emissions is a concerted tax that is governed by Ley 16/2013. However, the levy corresponds to that of the Foral Council when consumers use the products subject to the tax in facilities, equipment or appliances located in Basque territory; or are subject to self-consumption. In all other cases, the levy will correspond to the Administration where the establishment of the taxpayer in which the taxable event occurs is located (article 34 of Ley 7/2014, 21 April).