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V0184-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

Requirements for the 95% partial exemption on the purchase of gases for fire suppression system recharging

A fire suppression system installation company has requested clarification on who must be registered in the territorial register to apply the 95% partial exemption when purchasing gases for recharging. The DGT clarifies that the installer must present their territorial register registration card and a declaration regarding the intended use of the gases.

In 6 key points

How it affects those involved

Companies involved in the installation and maintenance of fire suppression systems must ensure they are correctly registered in the territorial register and provide proper declarations to benefit from the partial tax exemption on fluorinated gases.

Lifecycle

2015-01-20PublishedPublished 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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