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V0471-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

Exemption from F-gas tax depends on the destination of gases, not the vessel's flag

A query was raised regarding whether a vessel registered in Spain is considered Spanish territory for the application of the Fluorinated Greenhouse Gases Tax (IGFEI). The Directorate-General for Taxes (DGT) ruled that the decisive factor is whether the destination of the gases is outside Spanish territory, making it irrelevant whether the vessel flies a national or foreign flag.

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2014-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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