Order Hap/369/2015, On 27 February, By Which Approves The Model 586 "declaration Summary Of Operations With Fluorinated Greenhouse Gases", And Establishes The Form And Procedure For Submission, And Keys Are Modified...

Original Language Title: Orden HAP/369/2015, de 27 de febrero, por la que se aprueba el modelo 586 "Declaración recapitulativa de operaciones con gases fluorados de efecto invernadero", y se establece la forma y procedimiento para su presentación, y se modifican las claves ...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2337

Law 16/2013, October 29, by which certain measures on environmental taxation and other tax and financial measures introduced in our fiscal system, with effect from January 1, 2014, the fluorinated greenhouse gas tax, indirect nature that rests on the use of these gases and gravel tribute , in phase only, the consumption of them themselves according to their potential of warming atmospheric.

In order to proper management of tax and subject to the qualification established in articles 29 and 93 of the Act 58/2003, of December 17, General tax, article 5 of the regulation of the tax on greenhouse fluorinated gas, approved by the Royal Decree 1042 / 2013, December 27, States that manufacturers, importers, intra-Community purchasers resellers and waste managers performing transactions of purchase, sale or delivery of gases fluorinated resulting exempt or not subject to tax in accordance with article 5, paragraph 7, and first subparagraph of six 2, respectively, of the Act 16/2013, October 29, must submit a recapitulative statement of operations.

He referred Article 5 of the regulation, in its paragraph 4, enables to the Minister's Hacienda and administrations public for the establishment of the model for the presentation of this Declaration. This order assumes the exercise of the aforementioned enabling, configuring the new model 586 'Declaration summary of operations with fluorinated greenhouse gases'.

Article 98.4 of law 58/2003, of December 18 General Tributaria, empowers the Minister of finance and public administration to determine the cases and conditions in which the tax required must submit by telematic means his statements, self-assessments, communications, applications and any other document with tax significance.

In line with the political of impulse to the development of them new technologies developed by the Agency tax and whereas the obligation of present electronically, between others, the model 587 for the autoliquidación of this tax, the model 586 is configured also as a model of presentation electronic by Internet.

The presentation of the model 586 fits in with the general rules established by the order of HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature. Thus, the form, procedure and conditions General of presentation of the model are object of referral to such order.

In their virtue have: article 1. Adoption of the model 586.

Is approved the model 586 ' statement summary of operations with gases fluorinated of effect greenhouse» that figure in the annex I of this order.

The presentation of the model 586 must be accompanied by a file set to content and design which is contained in annex II of this order.

Article 2. Obliged to submit the model 586.

They are required to submit the 586los model manufacturers, importers, purchasers managers, resellers, and intra-Community trade of waste performing transactions of purchase, sale or delivery of gases fluorinated resulting exempt or not subject, pursuant to paragraph 7 and in the first subparagraph of paragraph 2 of section 6 of article 5 of the law 16/2013 , of 29 of October, by which is established certain measures in matter of taxation environmental and will adopt other measures tax and financial.

Article 3. Presentation of the model 586 times.

According to it willing in the article 5 of the regulation of the tax on them Gases fluorinated of effect greenhouse approved by Real Decree 1042 / 2013, of 27 of December, the presentation of the model 586 is made during them thirty first days natural of the month of March with relationship to the operations of the year natural previous.

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

The presentation of the model 586 shall be obligatorily electronically online in accordance with the General conditions and procedure laid down in articles 12, 13, 16, 17 and 18 of the HAP/2194 order/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature.

First final provision. Modification of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and the conditions General for the presentation of certain self-assessment and statements informative of nature tax.

Order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature, is hereby amended as follows: article 1.3 adds the following model: «model 586. Summary statement of operations with fluorinated greenhouse gases'.

Second final provision. Modification of the activity of the tax keys listed in annex III of the order HAP/685/2014, on 29 April, which approves the model 587 «greenhouse fluorinated gas tax. Autoliquidación' and sets the form and procedure for submission.

Annex III of the order HAP/685/2014, on 29 April, which approves the model 587 «greenhouse fluorinated gas tax. «Autoliquidación» and is sets the form and procedure for its presentation, is drafted of the following way: «them characters identifying of the activity that develops the person or entity registered are them following: Group I. taxpayers: GF: manufacturers, importers of and acquiring intra-Community of gases fluorinated.»

GV: other resellers.

GG: productivity of residue.

Group II. Beneficiaries: GN: beneficiary exemption by incorporation in equipment or appliances new.

GM: beneficiary exemption for drugs that are present as aerosols.

GT: beneficiary exemption by use as matter prima in processes of transformation chemical or to mixtures of other gases fluorinated.

GI: beneficiary exemption partial in systems fixed of extinction of fires.

GL: recipient type reduced of polyurethane.

GO: beneficiary exemption for shipping or use outside the field territorial of application of the tax.

GC: beneficiaries exemption part for use in centres officially recognized.

«GD: beneficiary exemption partial for shipment to forces armed».

Third final provision. Entry in force.

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

Madrid, 27 of February of 2015.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.

ANNEX I here are several images in the original. See the PDF document official and authentic.

ANNEX II design to which must adjust is them files that is generated for the presentation telematics of the model 586 «statement summary of operations with gases fluorinated of effect greenhouse» the file to import will be of format text with them fields separated by the character (;).

The limit maximum of records to import by statement is 1000.

Format of the registration to import: field length type description 1 8 to CAF declarant.






2 1 to type of identification.






3





15





A





NIF, NIF-IVA.






4 50 to name or reason social.






5 8 to CAF recipient.






6





6





A





Epígrafe.






7 11.2 n amount not subject (in kilograms to two decimal places).






8 11.2 n amount exempt (in kilograms with two decimals).





Description of them fields fields 1 to 5 (identification declarant and recipient): If is declared self-consumption exempt, the recipient is the own declarant and is identified with the CAF (GF, GV or GG) to which has linked the autoconsumo exempt (type of identification 1).

(If is declared sales or deliveries exempt, to identify to the recipient must differentiate is depending on the exemption applicable according to it willing in the law of the tax 16 / 2013, of 29 of October: • exemption of the article 5, paragraph seven 1 to): the recipient is identifies with your CAF (GF or GV) (type of identification 1).

(• Exemption of the article 5, paragraph seven 1 b): the recipient is identified with its CAF (GO) (type of ID 1).

(• Exemption of the article 5, paragraph seven 1 c): the recipient is identified with its CAF (GT) (type of ID 1).

(• Exemption from article 5, paragraph 7 1 d): the recipient is identified with its CAF (GN) (type of ID 1). If the recipient is different from the manufacturer of equipment or new equipment it is identified with your tax ID and company name (type of ID 2).


(• Exemption of the article 5, paragraph seven 1 e): the recipient is identified with its CAF (GM) (type of ID 1).

(• Exemption from article 5, paragraph 7 1 f): the recipient is identified with your tax ID and company name (type of ID 2).

(• Exemption from article 5, paragraph 7 1 g): the recipient is identified, according to the owner of the vessel or aircraft, with your tax ID and company name (identification 2 type), your IVA NIF and company name (identification 3 type) or omitting data (type of ID 4).

• Exemption from article 5, paragraph 7 2, first paragraph: the recipient is identified with its CAF (GI) (type of ID 1).

• Exemption of the article 5, paragraph seven 2, second paragraph: the recipient is identified is identifies with your CAF (GC) (type of identification 1).

• Exemption from article 5, paragraph 7 2, fourth paragraph: identifies the recipient is identified with its CAF (GD) (type of ID 1).

If is declared sales or deliveries not subject, to identify to the recipient must differentiate is depending on the destination of them gas fluorinated: • If is within the Union European, the recipient is identifies with your NIF VAT and reason social (type of identification 3).

• If is out of the Union European, the recipient is identifies by omitting their data (type of ID 4).

Field 6 (heading): the heading corresponding to the fluorinated greenhouse gas must be given subject to consumption, sale or delivery depending on the rate which, pursuant to article 5.Once of the law 16/2013, on 29 October, applicable to: • if applicable the rate 1st, because it is gas, it must be given in the heading 1.1 to 1.25 , both inclusive, which you correspond according to the type of the gas of that is concerned.

2nd, being prepared rate • if applicable, the heading 2.1 must be given.

• If is applicable the rate 3rd, by treat is of gases or prepared regenerated or recycled, must enter is the heading 3.1, if are gases, or the heading 3.2, if are prepared.

Field 7 (amount not subject): the amount that has been object of sale or delivery not subject under article 5.Seis.2, first subparagraph, of the Act 16/2013, October 29 during the calendar year to which the statement relates, must be given. This amount is expressed in kilograms with two decimal places and banded by operator and heading.

Field 8 (amount exempt): must entered is the amount that, during the year natural to which the Declaration is refer, has been object of sale, delivery or autoconsumo exempt according to the article 5.Siete of the law 16 / 2013, of 29 of October. This number is expressed in kilograms with two decimals and is banded by operator and heading.