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V0313-15 ·28 January 2015 ·consulta-vinculante Medium impact
Tax

No tax due on refrigerant gas replacement if removal of previous gas is proven

A query was raised regarding whether the supply of a new gas with lower global warming potential is exempt when replacing R22 gas. The DGT ruled that the replacement operation is not taxable provided there is no atmospheric emission and the delivery of the extracted gas to authorised waste managers is documented.

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Lifecycle

2015-01-28PublishedPublished 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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