Skip to content
V0436-14 ·18 February 2014 ·consulta-vinculante Medium impact
Tax

To avoid tax on the purchase of fluorinated gases, the purchaser must register in the territorial register

An air conditioning repair company has enquired whether it must pay the Greenhouse Gas Fluorinated Tax (IGFEI) when purchasing gases for its services. The Directorate-General for Taxes (DGT) has ruled that the tax can only be avoided if the company registers in the territorial register and provides its Fluorinated Gas Activity Code (CAF) to the supplier.

In 6 key points

Lifecycle

2014-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact