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V0506-24 ·8 April 2024 ·consulta-vinculante Medium impact
Tax

Sale of equipment pre-charged with fluorinated gases is not subject to tax when carried out within national territory

A distributor of air conditioning and aerothermal equipment containing fluorinated gases requested clarification on whether the sale of such equipment is subject to tax. The DGT ruled that the subsequent sale of these products does not constitute a taxable event, although reporting obligations still apply.

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2024-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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