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 Greenhouse Gases of Greenhouse Effect, a tribute of indirect nature that falls on the consumption of these gases and gravel, in a single phase, the consumption of the same in the light of its warming potential atmospheric.

For the purpose of proper management of the tax and in accordance with the rating laid down in Articles 29 and 93 of Law 58/2003 of 17 December 2003, General Tax, Article 5 of the Tax Regulation on Fluent Gases Greenhouse effect, approved by Royal Decree 1042/2013 of 27 December 2013, provides that manufacturers, importers, intra-Community purchasers, resellers and waste managers who carry out operations for the purchase, sale or delivery of gases (a) fluorinated which are exempt or not subject to the tax in accordance with the provisions of the Article 5 (7) and the first subparagraph of paragraph Six (2), respectively, of Law 16/2013 of 29 October, shall provide a summary statement of operations.

Article 5 of the Regulation, in paragraph 4, enables the Minister of Finance and Public Administration to establish the model for the presentation of this declaration. This Order assumes the exercise of the above mentioned enablement, configuring the new model 586 "Recap statement of operations with fluorinated greenhouse gases".

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 under which the tax authorities will have to present telematic means for their declarations, self-declarations, communications, applications and any other document with a tax significance.

In line with the policy of promoting the development of new technologies developed by the Tax Agency and considering the obligation to present electronically, among others, the model 587 for the self-validation of this tax, the 586 model is also configured as an electronic Internet presentation model.

The presentation of the model 586 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.

In your virtue I have:

Article 1. Model 586 approval.

Model 586 "Recap statement of operations with fluorinated greenhouse gases" is approved in Annex I of this order.

The presentation of the model 586 must be accompanied by a file adjusted to the contents and design set out in Annex II of this order.

Article 2. Required to present the 586 model.

The model 586manufacturers, importers, intra-Community acquirers, resellers and waste managers who carry out operations for the purchase, sale or delivery of fluorinated gases which are exempt or not, are required to submit subject, in accordance with the provisions of paragraph 7 and the first subparagraph of Article 5 (6), first subparagraph, of Law 16/2013 of 29 October establishing certain measures in the field of environmental taxation and other tax and financial measures are taken.

Article 3. Submission deadlines for model 586.

According to the provisions of Article 5 of the Regulation on the Greenhouse Gases Tax approved by Royal Decree 1042/2013 of 27 December 2013, the presentation of the model 586 will be carried out during the The first thirty calendar days of the month of March in relation to the operations of the previous calendar year.

Article 4. Form, procedure and general presentation conditions of model 586.

The presentation of Model 586 will be made electronically by Internet in accordance with the general conditions and procedure provided for in Articles 12, 13, 16, 17 and 18 of Order HAP/2194/2013, 22 of November, which regulates the general procedures and conditions for the presentation of certain self-actions and information statements of a tax nature.

Final disposition first. 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 1.3 the following model is added:

" Model 586. Summary statement of operations with fluorinated greenhouse gases. '

Final disposition second. Amendment of the key activities of the tax set out in Annex III of the HAP/685/2014 Order of 29 April 2014, approving the model 587 " Tax on Greenhouse Gases of Greenhouse Effect. Self-validation " and the form and procedure for its presentation is established.

Annex III of the HAP/685/2014 Order of 29 April, approving the model 587 " Tax on Greenhouse Gases of Greenhouse Effect. Self-validation " and the form and procedure for its presentation is established, which is worded as follows:

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

Group I. Contributors:

GF: Manufacturers, importers and purchasers of fluorinated gases.

GV: Other resellers.

GG: Waste managers.

Group II. 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 on fixed fire extinguishing systems.

GL: Payee reduced type of polyurethane.

GO: Beneficiaries exemption for shipping or use outside the territorial scope of the tax.

GC: Beneficiaries partial exemption for use in officially recognised centres.

GD: Beneficiaries Partial Exemption for Shipping to Armed Forces. "

Final disposition third. Entry into force.

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

Madrid, February 27, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

Here are several images in the original. See the official and authentic PDF document.

ANNEX II

Design to which files to be generated for the telematics presentation of model 586 "Recap statement of operations with fluorinated greenhouse gases"

The file to import will be formatted with the fields separated by the character (;).

The maximum limit of records to import per declaration is 1000.

Record format to import:

2

	Length	Type	Description
1	8	A	2
A	Identification Type.
3	15	A	NIF, NIF-IVA.
4	50	A	Name or social reason
5	8	A	CAF recipient.
6	6	A	Epiphany.
7	11.2	N	Quantity not subject (in kilograms to two decimal places)
8		N	N

Description of the fields

Fields 1 to 5 (declarant and recipient identification):

If self-consumption is declared exempt, the recipient is the declarant himself and is identified with the CAF (GF, GV or GG) to which he has linked exempt self-consumption (identification type 1).

If exempt sales or deliveries are declared, in order to identify the recipient, it must be differentiated according to the exemption applicable in accordance with the Law of the Tax 16/2013 of 29 October:

• Exemption from Article 5 (7) 1 (a): the recipient is identified with his CAF (GF or GV) (identification type 1).

• Exemption from Article 5 (7) (b): the recipient is identified with his CAF (GO) (identification type 1).

• Exemption from Article 5 (7) (c): the recipient is identified with his CAF (GT) (type 1).

• Exemption from Article 5 (1) (d): the consignee is identified with his CAF (GN) (type 1). If the recipient is different from the manufacturer of new equipment or appliances, it is identified with its NIF and social reason (identification type 2).

• Exemption from Article 5 (7) 1 (e): the recipient is identified with his CAF (GM) (identification type 1).

• Exemption from Article 5 (7) (f): the recipient is identified with his NIF and social reason (identification type 2).

• Exemption from Article 5 (7) (g): the consignee is identified, depending on the owner of the vessel or aircraft, with his NIF and social reason (identification type 2), his NIF VAT and social reason (identification type 3) or omitting your data (identification type 4).

• Exemption from Article 5 (7) 2, first paragraph: the recipient is identified with his (GI) CAF (identification type 1).

• Exemption from Article 5 (7) 2, second paragraph: the recipient is identified with his CAF (GC) (identification type 1).

• Exemption from Article 5 (7) 2, fourth paragraph: the recipient is identified by his/her CAF (GD) (identification type 1).

If non-taxable sales or deliveries are declared, to identify the recipient, it must be differentiated according to the fate of the fluorinated gases:

• If you are within the European Union, the recipient is identified with your NIF VAT and social reason (identification type 3).

• If you are outside the European Union, the recipient is identified by omitting your data (identification type 4).

Field 6 (epigraph):

The heading corresponding to the fluorinated greenhouse gas subject to self-consumption, sale or delivery shall be entered on the basis of the tariff which, in accordance with Article 5.11 of Law 16/2013, 29 of October, apply to you:

• If the tariff 1 is applicable, for gas, it must be entered under heading 1.1 to 1.25, both inclusive, which corresponds to the type of gas in question.

• If the fare 2 is applicable, as it is prepared, the item 2.1 must be entered.

• If the tariff 3 is applicable, as it is regenerated or recycled gases or preparations, the heading 3.1 shall be entered, if they are gases, or heading 3.2, if they are prepared.

Field 7 (amount not subject):

The quantity which, during the calendar year to which the declaration relates, has been the subject of sale or delivery not subject to the first paragraph of Article 5.Seis.2 of Law 16/2013 of 29 October shall be entered. This quantity shall be expressed in kilograms with two decimal places and grouped by operator and heading.

Field 8 (exempt quantity):

The quantity which, during the calendar year to which the declaration relates, has been the subject of sale, delivery or self-consumption exempted in accordance with Article 5.Seven of Law 16/2013 of 29 October shall be entered. This quantity shall be expressed in kilograms with two decimal places and grouped by operator and heading.