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V0471-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

Obligations under the GHG tax depend on the type of waste management activity

A query was made regarding the formal obligations of waste managers operating with fluorinated gases. The Directorate-General for Taxes (DGT) responded that taxpayer status and subsequent obligations depend on whether the manager only collects equipment, extracts gases for delivery to third parties, or carries out the destruction, recycling, or regeneration of said gases.

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2020-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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