Skip to content
V0130-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Tax rate for fluorinated gas stock regularisation to be the rate in force on 1 September 2022

An association of installers has requested clarification on the tax rate applicable to fluorinated gas stocks as of 1 September 2022. The Directorate-General for Taxes (DGT) has clarified that the rate in force on that date shall apply and that only resellers who are not stockists are required to submit a self-assessment.

In 6 key points

Lifecycle

2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact