{"id":6983,"date":"2014-01-02T10:38:35","date_gmt":"2014-01-02T08:38:35","guid":{"rendered":"https:\/\/www.intarcon.com\/wordpress\/nuevo-impuesto-sobre-gases-fluorados\/"},"modified":"2023-01-11T17:09:36","modified_gmt":"2023-01-11T15:09:36","slug":"nouvel-impot-sur-les-gaz-fluores","status":"publish","type":"post","link":"https:\/\/www.intarcon.com\/fr\/nouvel-impot-sur-les-gaz-fluores\/","title":{"rendered":"Nouvel imp\u00f4t sur les gaz fluor\u00e9s"},"content":{"rendered":"\t\t
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Desde el 1 de enero de 2014 est\u00e1 en vigor en Espa\u00f1a el impuesto sobre gases fluorados que grava la recarga de HFCs en sistemas y equipos de refrigeraci\u00f3n en funci\u00f3n del efecto invernadero del gas refrigerante, \u00edndice GWP.<\/p>\n

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Reglamento del Impuesto sobre los Gases Fluorados de Efecto Invernadero<\/a>
\nLey de medidas en materia de fiscalidad medioambiental<\/a><\/p>\n

 <\/p>\n

Espa\u00f1a se convierte as\u00ed en uno de los primeros estados de la UE  en la aplicaci\u00f3n de medidas contra el cambio clim\u00e1tico en el marco del proyecto de revisi\u00f3n de la directiva europea F-Gas que persigue la reducci\u00f3n de emisiones de gases fluorados HFC. Las nuevas medidas fiscales expenden incluso las pretensiones europeas, m\u00e1s bien enfocadas a establecer un nuevo calendario de eliminaci\u00f3n de los HFCs, cuando la aplicaci\u00f3n de un impuesto se ha rechazado en otros estados de la UE.<\/p>\n

La ley establece la introducci\u00f3n progresiva del impuesto en tres a\u00f1os de modo que el importe a pagar a partir de 2016 ser\u00e1 de 20 euros por tonelada equivalente de CO2<\/sub>, y afecta s\u00f3lo a la recarga de gas de refrigerante. Las empresas distribuidoras de refrigerante y grandes empresas instaladoras recaudar\u00e1n el impuesto, que se repercutir\u00e1 a peque\u00f1os instaladores y a usuarios finales.<\/p>\n

Los fabricantes de equipos de refrigeraci\u00f3n tienen la consideraci\u00f3n de consumidor final de refrigerante, estando exentos del impuesto al ser integrado en equipos de nueva fabricaci\u00f3n. De tal modo, el gas incluido como precarga en nuestros equipos no est\u00e1 ni ser\u00e1 gravado con el impuesto.<\/p>\n

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Depuis le premier janvier 2014, le nouvel imp\u00f4t sur les gaz fluor\u00e9s entre en vigueur, d\u2019application aux rechargements de HFCs dans les syst\u00e8mes et les \u00e9quipements de r\u00e9frig\u00e9ration en fonction de l\u2019effet de serre du gaz r\u00e9frig\u00e9rant (index GWP)<\/p>\n","protected":false},"author":2,"featured_media":6988,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[454],"tags":[],"class_list":["post-6983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gas-refrigerants"],"featured_image_src":{"landsacpe":["https:\/\/www.intarcon.com\/wp-content\/uploads\/2014\/01\/boe.png",291,247,false],"list":["https:\/\/www.intarcon.com\/wp-content\/uploads\/2014\/01\/boe.png",291,247,false],"medium":["https:\/\/www.intarcon.com\/wp-content\/uploads\/2014\/01\/boe.png","291","247",false],"full":["https:\/\/www.intarcon.com\/wp-content\/uploads\/2014\/01\/boe.png",291,247,false]},"yoast_head":"\nNouvel imp\u00f4t sur les gaz fluor\u00e9s - 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