Law 16/2013 (which establishes certain measures regarding environmental taxation and adopts other tax and financial measures)

This law establishes a tax on emissions of fluorinated gases in Spain. The law notes that the tax serves as a "mechanism to correct certain environmental externalities, such as those caused by the emission of greenhouse gases: due to their global scope and the magnitude of the environmental impact". The law also cites fluorinated gases negative contribution to global warming, with a higher rate of "global warming potential" than CO2. The tax establishes exemptions to "first sales or delivery" of fluorinated gases, through products containing these gases or as a raw material, among other conditions. According to a World Bank report, a consultation process to modify sections of the law began in 2021.