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V0347-17 ·9 February 2017 ·consulta-vinculante Medium impact
Tax

Fluorinated gas reseller status can be obtained by registering at the tax residence address

A company performing gas refills without a physical warehouse has enquired about the registration process required to be classified as a reseller. The DGT clarifies that if there is no physical establishment for the activity, the company must register with the territorial registry of the tax office corresponding to its tax residence.

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2017-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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