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V0468-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

Fluorinated gas installers may be classified as end consumers or resellers depending on their registration

An installer handling equipment with refrigerant charges exceeding 3 kg seeks clarification on whether they are a reseller or an end consumer. The DGT clarifies that their status depends on whether they are registered in the territorial registry and possess an Activity Code (CAF).

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Lifecycle

2014-02-21PublishedPublished 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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