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V0469-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

Installers using gases for equipment repair are considered end consumers and must bear the tax

A company has enquired whether it can apply the Fluorinated Gases Tax exemption when purchasing gases for the charging, recharging, or maintenance of equipment. The Directorate-General for Taxes (DGT) has ruled that if the gas is used to repair or maintain equipment intended for subsequent sale, the purchaser is considered the end consumer and is liable for the tax.

In 6 key points

How it affects those involved

This ruling clarifies that service providers using fluorinated gases as part of their repair or maintenance processes cannot claim tax exemptions intended for industrial users, as they are legally classified as end consumers.

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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