Modelo 587: Tax on Fluorinated Greenhouse Gases
Modelo 587: Tax on Fluorinated Greenhouse Gases is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €300.
Quarterly self-assessment of the Tax on Fluorinated Greenhouse Gases (Ley 16/2013 art. 5): 0,015 €/kg × GWP (Global Warming Potential, PCA in Spanish), capped at 100 €/kg. Filed by manufacturers, intra-EU purchasers and authorised warehouse keepers (almacenistas). Importers do not file the Modelo 587 (the tax is settled on the import declaration), but they must still register in the territorial registry (CAF) before starting. Deductions for exports, exempt uses and destruction under RD 115/2017.
Practical guide: Environmental taxes: non-reusable plastic (592), waste (593) and fluorinated gases (587). Requirements, deadlines and the steps, explained.
- What we charge you
- €300
- Managora's fee
- €300.00 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- Quarterly: 1-20 April, July, October and January, for the preceding calendar quarter (Ley 16/2013 art. 5.Dieciséis.1; RD 712/2022 art. 3).
- Where it is filed
- Agencia Tributaria ↗
- What you receive
- Application
Cost breakdown: Our fee €300.00 (21% VAT incl.), with no tasa (official fee). On top of that, the tax on fluorinated gases due (0,015 €/kg per unit of PCA, capped at 100 €/kg, so it varies with the kilos)..
Modelo 587: Tax on Fluorinated Greenhouse Gases: how is it filed?
- 1Answer the questions in the chat (about 10 minutes).
- 2We calculate the net kg and the tax = kg × 0,015 × PCA (capped at 100 €/kg).
- 3Payment of €300.00 (21% VAT incl.).
- 4Sign the mandate from your phone.
- 5We file the Modelo 587 online with the AEAT (Spanish Tax Agency).
Which documents do you need?
- •Prior entry in the territorial registry of the tax and its CAF code (Ley 16/2013 art. 5.Dieciséis.3; RD 712/2022 art. 4).
- •Stock accounts for the gases subject to the tax (inflows, outflows, deductions), RD 712/2022 art. 8.1.
- •Destruction certificates under RD 115/2017.
- •Invoices for intra-EU acquisitions or imports.
Legal basis and things to bear in mind
- Legal framework: Ley 16/2013 art. 5 and its Regulation, approved by RD 712/2022.
- Rate: 0,015 €/kg × PCA, capped at 100 €/kg (Ley 16/2013 art. 5.Doce).
- Filed quarterly: the tax period is the calendar quarter (Ley 16/2013 art. 5.Dieciséis.1). Imports do not go on the Modelo 587: the tax is settled with the customs debt, on the import declaration, which is lodged by your company or by a registered customs representative. Even so, the importer must register in the territorial registry at the management office of its tax domicile (RD 712/2022 art. 4.3); failing to register carries a fixed fine of €1,500 (Ley 16/2013 art. 5.Diecisiete).
- Related: modelo_592 (plastic packaging, another green tax).
Modelo 587: Tax on Fluorinated Greenhouse Gases: frequently asked questions
Modelo 587: Tax on Fluorinated Greenhouse Gases: how much does it cost?
We charge you €300: our fee plus, where applicable, the fixed official tasa we advance. Our fee €300.00 (21% VAT incl.), with no tasa (official fee). On top of that, the tax on fluorinated gases due (0,015 €/kg per unit of PCA, capped at 100 €/kg, so it varies with the kilos).. Managora's fee is €300.00, 21% VAT included (€247.93 net + €52.07 VAT). This procedure carries no official tasa.
Modelo 587: Tax on Fluorinated Greenhouse Gases: how long does it take?
Quarterly: 1-20 April, July, October and January, for the preceding calendar quarter (Ley 16/2013 art. 5.Dieciséis.1; RD 712/2022 art. 3).
Modelo 587: Tax on Fluorinated Greenhouse Gases: which documents do I need?
You need to have to hand: Prior entry in the territorial registry of the tax and its CAF code (Ley 16/2013 art. 5.Dieciséis.3; RD 712/2022 art. 4)., Stock accounts for the gases subject to the tax (inflows, outflows, deductions), RD 712/2022 art. 8.1., Destruction certificates under RD 115/2017., Invoices for intra-EU acquisitions or imports.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (De-registration as self-employed)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.
Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria.
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