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V0496-14 ·24 February 2014 ·consulta-vinculante Medium impact
Tax

Delivery of fluorinated gases for shipment outside the territorial scope of the tax will not be taxed

An industrial refrigeration maintenance company has enquired whether the delivery of fluorinated gases on board a vessel (export) is subject to the IGFEI. The DGT clarifies that the delivery will not be taxed if the gas is sent outside the territorial scope; however, the exemption or tax refund will depend on whether the inquirer acts as a reseller or the final consumer.

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2014-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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