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V0486-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Fluorinated gases tax amount may be included on invoices for information purposes

The applicant inquired whether including the fluorinated gases tax amount on an invoice could be interpreted as passing the tax on to the customer. The Directorate-General for Taxes (DGT) responded that the obligation to state this information on an invoice or certificate is for informational purposes only and does not imply a legal transfer of the tax.

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2023-03-02PublishedPublished 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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