Spain: refrigerant rules, RD 115/2017, the F-gas tax and RD 552/2019

The EU regulation applies directly

Regulation (EU) 2024/573 applies directly in Spain, as in every EU country ^[1]. The requirements for leak checks, records, recovery, service bans and bans on new products therefore come from the EU regulation. Spanish legislation adds what the EU regulation leaves to the member states: certification, training, control of sales and penalties, and in addition a national tax.

Real Decreto 115/2017

Real Decreto 115/2017 (Royal Decree on the marketing and handling of fluorinated gases and equipment based on them, the certification of professionals and the technical requirements for installations) is the core Spanish text. It was published in the BOE on 18 February 2017 and replaced RD 795/2010 ^[2]. The competent ministry at national level is MITECO (Ministerio para la Transición Ecológica y el Reto Demográfico, Ministry for the Ecological Transition) ^[3][4].

Personal certificates are issued by the industry authority of each region (comunidad autónoma) after approved training or an exam. For refrigeration and air conditioning RD 115/2017 has two main certificates (Annex I.1 and I.2): one for work on systems with any charge of fluorinated refrigerant and one for systems with a charge below 3 kg ^[2]. The labels A1 and A2 are not used in RD 115/2017. They come from Implementing Regulation (EU) 2024/2215 ^[9]. A certificate does not entitle you to work on its own: under Article 3.8 the work must be done within an empresa habilitada ^[2]. Certificates issued in another EU country are accepted.

Selling split units

Under Article 9.8 of RD 115/2017, equipment that is not hermetically sealed and contains fluorinated gases, such as split units, may only be sold to the end user if it is shown that the installation will be done by a qualified company. The seller informs the buyer with document A of Annex VI, and the installer confirms the installation with document B ^[2][3].

Companies: empresas habilitadas

An empresa habilitada (qualified company) is a company entitled to work on fixed refrigeration systems under RSIF (Reglamento de Seguridad para Instalaciones Frigoríficas, the safety regulation for refrigeration installations) or RITE (Reglamento de Instalaciones Térmicas en los Edificios, the rules for heating and air conditioning installations in buildings) ^[3].

RSIF was adopted by Real Decreto 552/2019 and has applied since 2 January 2020 ^[8]. The main points for a refrigeration company:

• Installations are divided into level 1 (lower risk) and level 2 (higher risk), and the company (empresa frigorista) registers for the level it works at ^[8].
• The company submits a declaración responsable (self-declaration) to the region before starting work. It is valid throughout Spain ^[8].
• The company must employ at least one instalador frigorista (qualified refrigeration technician) full time ^[8].
• The owner of the installation (titular) must make sure that maintenance is done by a qualified company and that the correct refrigerant is used ^[8].
• Breaches can be penalised under the Industry Act, Ley 21/1992 de Industria ^[8].

Periodic inspections under IF-14

Besides the maintenance reviews by the empresa frigorista, instruction IF-14 of RD 552/2019 requires periodic inspections by an organismo de control (accredited inspection body) (IF-14, points 3.1 and 3.2) ^[10]:

• Level 2 installations are inspected every ten years.
• Whatever the level, installations with fluorinated refrigerants are inspected every year from 5,000 tonnes CO2e, every two years from 500 tonnes CO2e and every five years from 50 tonnes CO2e.
• Pressure equipment of at least category I is inspected every ten years, with a visual check and thickness measurements by sampling in the most stressed or corroded areas.

IF-14 still refers to the old pressure equipment regulation RD 2060/2008, which has been replaced by RD 809/2021. Use the current pressure equipment regulation when you classify the equipment.

The tax on fluorinated greenhouse gases

The Impuesto sobre los Gases Fluorados de Efecto Invernadero (tax on fluorinated greenhouse gases) was introduced by Article 5 of Ley 16/2013. It covers HFCs, PFCs and SF6, including blends. Since 1 September 2022 the taxable events are manufacture, import and purchase from other EU countries, not the sale to the end user ^[7]. In practice the tax shows up in the price when you buy refrigerant.

The rate is €0.015 per kilogram times the GWP of the refrigerant, at most €100 per kilogram. If the GWP is unknown, €100 per kilogram is assumed. The tax is declared on form modelo 587 ^[6]. Gases with a GWP of 150 or less are not taxable ^[7]. Approximate tax per kilogram, calculated with the coefficient:

The table uses the GWP values in Annex I to Regulation (EU) 517/2014, which the tax provisions refer to ^[6]. Check which values the Agencia Tributaria (tax agency) uses today before you price a quotation.

Changes 2024–2026

• 11 March 2024: the EU Regulation 2024/573 entered into force ^[1].
• 21 July–5 September 2025: MITECO put a draft new Royal Decree out for consultation. It will replace RD 115/2017, implement Regulations (EU) 2024/573 and 2024/590 and also cover natural refrigerants. The draft contains new certificates for equipment using CO2, ammonia and propane (R290) ^[4].
• 18 March 2026: the competition authority CNMC published its opinion on the draft (IPN/CNMC/002/26). The CNMC recommends that recognition of existing competence should be an ordinary route to certification, not an exception ^[5].
• October 2026: we have not found the new decree published in the BOE. Until it is published, RD 115/2017 applies ^[2][5].

Practical checklist

1. Check that the technician holds a valid certificate (Annex I.1 or I.2 of RD 115/2017) and that the company is registered as an empresa habilitada in the region ^[2][8].
2. When selling split units: give document A to the buyer and complete document B after installation ^[3].
3. Include the F-gas tax in the price of top-ups and service. One kilogram of R404A costs about €59 in tax alone ^[6].
4. Convert the charge to tonnes CO2e for the EU leak check requirements ^[1].
5. Follow the new decree: certificates for CO2, ammonia and propane may become mandatory once it is adopted ^[4][5].