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V0191-20 ·28 January 2020 ·consulta-vinculante Medium impact
Tax

Fluorinated gas tax cannot be passed on to customers during refills

A mechanical workshop not registered in the territorial registry of fluorinated gases has enquired about how to invoice the tax to customers when refilling refrigeration equipment. The DGT has ruled that the workshop is the final consumer and cannot pass the tax on to its clients, although it must disclose the amount on the invoice.

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2020-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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