F-Gas Tax

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Although the vast majority of people have already heard about this tax, there are still people who because of ignorance or because ‘it hasn’t reached them yet’ don’t know what it means, the reason for its approval and above all, the cost of it, something that surprises anyone who without information has to crash head-on with a load of gas in their air conditioning equipment.

What is the F-Gas Tax?

The F-Gas Tax is a tax on halogenated hydrocarbons commonly used in air conditioning, solvents, fire extinguishing agents and foaming agents among others, because of their negative impact on the atmosphere due to their global warming potential -GWP- and consequent greenhouse effect.

GWP defines the integrated warming effect over time that produces an instantaneous release today of 1 kg of a greenhouse gas, compared to that caused by CO2. This measure is based on a 100-year time horizon, an example:

• 1 Kg of R-410A gas is equivalent to the emission of 1300 Kg of CO2.

The tax rate will be determined by the GWP -global warming potential- of each of the gases, multiplied by 0.020 with a maximum of 100€ per kilogram. For example:

The R-32 Gas with a GWP of 550 will stay that way: 550 * 0,020 = 11€

For regenerated and recycled gases the tax rate shall be constituted by the above result multiplied by 0,85. For example:

The R-32 gas with an initial tax of 11€, if it were regenerated, would be as follows: 11 euros * 0.85 = 9.35€

A transitional regime is also established as follows:

• Year 2014: 33% of the total tax is due. Example: R-32 = 11€ * 33% = 3.63€.
• Year 2015: 66% of the total tax must be paid. Example: R-32 = 11€ * 66% = 7.26€.
• Year 2016 and onwards: 100% of the tax will be paid.

But who has to pay for it and who is exempt?

Payment will be made by those who purchase these gases at a single stage, such as importers, manufacturers or purchasers of F-gases, such as resellers who make purchases, sales or deliveries, as well as those for self-consumption who are subject to law.

In the following cases, the application of the tax will be exempted:

• Fluorinated gases having a GWP less than or equal to 150.
• Gases for export to third countries.
• First load of both new equipment and new facilities.

This means and ‘translated to be understood’: the final consumer is exempted from paying the tax when buying a new air conditioning equipment and will not be exempted and therefore will have to pay the full amount of the tax when due to a failure in the circuit there is a gas leak and a reload has to be done.

How to know if your air conditioning lacks of gas

For installers/maintainers there are two alternatives.

• Obtain the FAC -Fluorinated Gas Activity Code- card: With the FAC card, the installer/maintainer is exempt from paying the tax at the time of purchase, but this must be reflected and charged in the invoice to his customer and then make a quarterly self-settlement with the tax authorities to pay all the tax collected in the previous quarter. (The installer/maintainer will be responsible for collecting the tax).
• Obtain the FAC -Fluorinated Gas Activity Code- card: With the FAC card, the installer/maintainer is exempt from paying the tax at the time of purchase, but this must be reflected and charged in the invoice to his customer and then make a quarterly self-settlement with the tax authorities to pay all the tax collected in the previous quarter. (The installer/maintainer will be responsible for collecting the tax).

In both cases, the tax always ends up falling on the end customer and it is the installers/maintainers or distributors who are responsible for collecting this tax, depending on whether or not they have a FAC card.

How does the F-Gas tax affect me as a customer/user?

This tax will only affect the end user in the increase of the price of the recharge, which in some cases and depending on the refrigerant used, will have an amount that can get to multiply by up to 12 times the price of the gas itself. Therefore, and as an outstanding example, the gas R-404A, which has a net price of about 8 euros/kg, will have to be added in 2016, 75.68€/Kg by tax on fluorinated gases.

In this article you can see the approximate price of a gas load for domestic air conditioning equipment, both split and ducted, and the three most commonly used types of gas.

How much does it cost to charge the air conditioning?

F-Gas tax price

So that you can consult it, we leave you a table with the prices of the most used fluorinated gases, the tax is unique and fixed for each type of gas.

Refrigerante	PCA	2014 - €/kg	2015 - €/kg	2016 - €/kg
R-23	12000	33,00	66,00	100,00
R-32	550	3,63	7,26	11,00
R-41	97	EXENTO	EXENTO	EXENTO
R-125	3400	22,44	44,88	68,00
R-134	1100	7,26	14,62	22,00
R-134a	1300	8,58	17,16	26,00
R-152a	120	EXENTO	EXENTO	EXENTO
R-143a	4300	28,38	56,76	86,00
R-227ea	3500	23,10	46,20	70,00
R-236cb	1300	8,58	17,16	26,00
R-236ea	1200	7,92	15,84	24,00
R-236fa	9400	33,00	66,00	100,00
R-245ca	640	4,22	8,45	12,80
R-245fa	950	6,27	12,54	19,00
R-365mfc	890	5,87	11,75	17,80
R-404A	3784	24,97	49,95	75,68
R-407A	1990	13,13	26,27	39,80
R-407C	1653	10,91	21,81	33,05
R-407F	1705	11,25	22,51	34,10
R-410A	1975	13,04	26,07	39,50
R-417A	2235	14,75	29,50	44,69
R-417B	2923	19,29	38,59	58,47
R-422A	3043	20,08	40,17	60,86
R-422D	2623	17,31	34,62	52,46
R-424A	2329	15,37	30,74	46,57
R-426A	1382	9,12	18,25	27,65
R-427A	2013	13,28	26,57	40,25
R-428A	3495	23,07	46,14	69,90
R-434A	3131	20,66	41,33	62,62
R-437A	1684	11,11	22,22	33,67
R-438A	2151	14,20	28,40	43,03
R-442A	1793	11,83	23,67	35,86
R-507	3850	25,41	50,82	77,00

Tabla con los precios de los impuestos de gases fluorados para los años 2014, 2015 y 2016