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V0075-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Taxable base for fluorinated gases tax determined by gas delivered after regeneration

A company specialising in the regeneration of fluorinated gases has requested a ruling regarding the taxable base, accrual, and waste treatment. The Directorate-General for Taxes (DGT) clarifies that, as a warehouse keeper, accrual is deferred until the delivery of the regenerated gas and that the company must maintain separate electronic accounting records.

In 6 key points

How it affects those involved

This ruling clarifies the tax timing and accounting obligations for companies involved in the regeneration and storage of fluorinated gases, ensuring that tax liability is linked to the actual delivery of the processed product.

Lifecycle

2023-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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