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V0315-15 ·28 January 2015 ·consulta-vinculante Medium impact
Tax

Recharging refrigerant gases is tax-exempt if delivery of extracted gas to authorised managers is proven

A query was raised regarding the tax treatment of replacing refrigerant gases in an installation and whether the exemption applies if the amount charged is greater than the amount removed. The DGT ruled that the quantity of gas equivalent to that extracted and delivered to waste managers is exempt, with tax applying only to the excess.

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2015-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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