Law 16/2013 of 29 October, establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, introduced into our fiscal system, with effect from On 1 January 2014, the Tax on Fluorinated Greenhouse Gases, a tribute of indirect nature which falls on the consumption of these gases and gravel, in a single phase, the consumption of these gases, taking into account their potential for atmospheric heating.

Article 5.Fifteen (1) and (2) of that Law 16/2013, of 29 October, provides for the management of this new tax a four-month system of self-clearance, with the power of the Minister for Finance and Administration Public for the establishment of the models, deadlines, requirements and conditions of their presentation.

This Order assumes the exercise of the aforementioned rating, configuring the new model 587 " Tax on fluorinated greenhouse gases. Self-validation ".

In line with the policy of impulse to the development of new technologies developed by the Tax Agency and considering that the forced to the presentation of autoliquidations for this tax, for their dedication to a economic activity and its obligation to present other tax declarations derived from the exercise of this activity, can access the precise technological means, the model 587 is configured as an electronic presentation model by Internet. Article 98.4 of Law 58/2003, of 18 December Tax General, empowers the Minister of Finance and Public Administrations to determine the assumptions and conditions in which the tax authorities must submit by means of telematic means. their autoliquidations.

The presentation of the model 587 is part of the general rules established by the Order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the presentation of certain autoliquidations and information statements of a tax nature. Thus, the form, procedure and general conditions of presentation of the model are the subject of reference to that Order.

For the proper management of this new tax, it has been considered necessary, just as it happens in the management of the special manufacturing taxes, to create management codes that identify the taxed products, that the autoliquidations can refer to specific products and not necessarily to a generic category that includes multiple products, a question that, besides hindering the fulfillment of the model, would significantly complicate the management of the tax.

The Order also regulates the details of the activity keys of those required to register in the territorial register of the management office. To these effects, it has been added with respect to the key relation listed in the Resolution of 28 January 2014 of the Department of Customs and Excise of the State Administration of Tax Administration a new key that collects a assumed not expressly contemplated in the previous relationship.

In your virtue I have:

Article 1. Model 587 approval.

Model 587, " Tax on Fluorinated Greenhouse Gases, is approved. Self-settlement ", as set out in Annex I to this Order.

Article 2. Required to present model 587.

1. They are required to submit model 587, including for periods where zero quota is to be found, manufacturers, importers, or intra-Community greenhouse gas acquirers and resellers who carry out the sales or deliveries or self-consumption transactions subject to the tax.

2. They are required to submit model 587 for periods in which they have been subject to the condition of taxpayers, in accordance with Article 5. New Law 16/2013 of 29 October laying down certain measures in the field of environmental taxation and adopting other tax and financial measures, employers who are intended to use fluorinated gases Greenhouse gases for uses other than those that generate the right to exemption in the territorial scope of the tax.

Article 3. Submission deadlines for model 587.

1. The presentation of model 587 as well as, where applicable, the income of the tax share in the Treasury, except when the payment is made, will be made by the tax authorities in the following instalments:

(a) Autoliquidation corresponding to the first quarter of the calendar year. Between 1 and 20 of the month of May immediately thereafter.

b) Autoliquidation corresponding to the second quarter of the calendar year. Between 1 and 20 of the month of September immediately thereafter.

(c) Autoliquidation for the third quarter of the calendar year. Between 1 and 20 of the month of January immediately thereafter.

2. When payment is made, the presentation of model 587 shall be made by the tax authorities in the following instalments:

(a) Autoliquidation corresponding to the first quarter of the calendar year. Between 1 and 15 May of the month of May immediately thereafter.

b) Autoliquidation corresponding to the second quarter of the calendar year. Between 1 and 15 of the month of September immediately thereafter.

(c) Autoliquidation for the third quarter of the calendar year. Between 1 and 15 of the month of January immediately thereafter.

Article 4. Shape, procedure and general presentation conditions of model 587.

The presentation of model 587, will be carried out in accordance with the provisions of Articles 2, 3, 6 to 9 and 11 of Order HAP/2194/2013 of 22 November, governing the procedures and general conditions for the presentation of certain self-actions and information statements of a tax nature.

Article 5. Management codes.

For the purposes of the correct completion of model 587, the product management codes subject to the Fluorinated Greenhouse Gases Tax as set out in Annex II of this Order are approved.

Article 6. Activity keys.

For the purposes of Article 5.Quince.3 of Law 16/2013 of 29 October establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, approves the repertoire of the keys to configure the Code of Activity of the Fluorinated Gases (CAF) of the activities subject to the registration requirement in the territorial register of the managing office, which are set out in Annex III of this Order.

Final disposition first. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.

Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the A collaboration service in the management of the State Tax Administration Agency is amended as follows:

In Annex II "Code 022-Special Autoliquidations", the following model of self-validation is included:

Model code: 587.

Denomination: " Tax on fluorinated greenhouse gases. Self-validation ".

Income period: 1P, 2P, 3P.

Final disposition second. Amendment of Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Tax Administration Agency.

Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Administration of Tax Administration, is amended as follows:

One. In Annex I, the following model is added:

Relation of models of autoliquidations whose income can be domiciled through the Collaborating Entities of the State Administration of Tax Administration ".

Model code: 587. Name: Tax on fluorinated greenhouse gases. Self-validation.

Two. The following model shall be added in Annex II: General rules for the telematic presentation of autoliquidations with direct debit:

Model code: 587.

Deadline: from day 1 to 15 of the months of May, September, and January.

Final disposition third. Amendment of the HAP/2194/2013 Order of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the presentation of certain self-financing and information statements of a tax nature modified as follows:

In Article 1.2, the following model is added:

Model 587. Tax on fluorinated greenhouse gases. Self-validation.

Final disposition fourth. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, April 29, 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

Electronic format

ANNEX II

Product management codes subject to tax on fluorinated greenhouse gases

2.1

2.1

2.1

S19

T11

3.2

3.2

Epi	Product	Management
I. Prepared
2.1	R-404A	P01
2.1	R-407A	P02
R-407B	P03
	2.1	R-407C	P04
2.1	R-407F	P05
2.1	R-410A	P06
2.1	R-410B
	R-413A	P08
		P09
	P09		P09	R-417B	P10
P11		P11
	2.1	P12
	2.1	R-424A	2.1
		2.1	P14
R-427A
	R-428A	P16
2.1	R-434A
	R-437A	P18
P19	P19
	2.1	P20
P20
P20	P21	P21
	2.1	P22
R-508B	P22	P23
2.1		PXX	PXX
. Regenerated and recycled
3.1	sulfur Hexafluoride	S01
3.1	HFC-23	S02
3.1	HFC-32	S03
3.1	HFC-41	S04
	3.1	HFC-43-10mee	S05
	3.1	HFC-125	S06
	3.1	S07
3.1	HFC-134a
S09
S09
3.1	HFC-143	3.1
	HFC-143a	S11
3.1	HFC-227ea	S12
3.1	S13
S13
	3.1	HFC-236ea	S14
	3.1	S15
3.1	HFC-245ca	S15		S16
3.1		HFC-245fa	S17
	3.1	HFC-365mcf
	S19	S19
3.1	Perfluoroethane
	Perfluoropropane	S21
3.1	Perfluorobutane	S22
3.1	Perfluoropentane	S23
3.1	Perfluorohexane	S24
3.1	Perfluorocyclobutane	S25
III. Regenerated and recycled
3.2	R-404A	T01
3.2	R-407A	T02
3.2	R-407B	T03
3.2	T04	T04
3.2	T05
	3.2	R-410A	T06
3.2	T07
3.2	R-413A	R-410B		3.2
	T09
	T09
3.2	R-417B	3.2
T11
3.2	R-422D	T12
	3.2	R-424A	T13
3.2	R-426A	T14
	3.2	T15
R-428A	T15	T16
3.2	T17
R-434A	R-434A	3.2
	R-438A	T19
3.2	R-442A	T20
R-507A	T21
3.2	R-508A	T22
	3.2	R-508B	T23
3.2	Other Ready	TXX

ANNEX III

Activity Keys

The identifying characters of the activity that the person or entity develops are as follows:

Group I. Contributors:

GF: intra-Community manufacturers, importers and acquirers.

GV: other resellers.

Group II. Non-taxpayer beneficiaries:

GN: beneficiaries exemption by incorporation into new equipment or appliances.

GM: beneficiaries exemption for medicinal products that are presented as aerosols.

GT: beneficiaries exemption by use as raw material in chemical transformation processes or for mixtures of other fluorinated gases.

GI: beneficiaries partial exemption in fixed fire extinguishing systems.

GL: Payees reduced polyurethane types.

GO: beneficiaries exemption for shipping or use outside the territorial scope of tax application

Group III. Other activities:

GG: Waste managers.