More SME statistics in public contracts and new fluorinated gas tax rules

Automatic summary, not yet reviewed

1. Public authorities must publish half-yearly statistics on the percentage of contracts awarded to micro, small and medium-sized enterprises (SMEs), both by number and by value, for each contracting procedure. The first publication will be one year after the law is published.
2. Statistical data will also be published on the percentage, in budget volume, of contracts awarded through each procedure under public sector contracting law.
3. The Tax on Fluorinated Greenhouse Gases changes: instead of taxing the sale to the final consumer, it now directly taxes the manufacture, import, intra-EU acquisition or irregular holding of these gases. It applies from September 1, 2022.
4. The tax base is the weight of the gases in kilograms, and the rate is calculated by applying the coefficient 0.015 to each gas's global warming potential, capped at €100 per kilogram. There are exemptions, for example, for gases used in military equipment, as chemical raw materials, or in inhalers until December 31, 2026.
5. Breaching obligations such as registering or appointing a representative can bring fines of €1,500; unjustified gas shortfalls, 100% of the tax due; and wrongly claimed exemptions, 150% of the benefit with a minimum of €1,000.
6. The Regulation on the Fluorinated Greenhouse Gas Tax is repealed effective September 1, 2022, and the Government may issue the rules needed to develop the law.

Who it affects

• Public authorities and entities under the Transparency Law: They must publish half-yearly statistics on SME participation in the contracts they award.
• Manufacturers, importers and acquirers of fluorinated gases: They become taxpayers, must file tax returns quarterly and register in a registry.
• Warehousers of fluorinated gases: They can benefit from a deferral of when the tax becomes due.
• Taxpayers not established in Spain: They must appoint a representative before the tax authorities.
• Resellers of fluorinated gases: They had to report their stocks in September 2022 and file a tax return for them.

Words worth knowing

Devengo

The moment when the obligation to pay the tax arises.

Adquisición intracomunitaria

Buying goods from someone in another European Union country and bringing them to Spain.

Hecho imponible

The situation that triggers the tax, such as manufacturing or importing the gases.

PCA (potencial de calentamiento atmosférico)

A measure of how much a gas warms the climate compared with carbon dioxide.

Autoliquidación

A tax return that the taxpayer fills out and files to calculate and pay the tax.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries