Skip to content
V0523-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Sale of greenhouse gas emission allowances is subject to the reverse charge mechanism

A company has requested clarification regarding the taxable base for the purchase and sale of greenhouse gas emission allowances. The DGT clarifies that the recipient is the taxable person and provides details on how to calculate the taxable base.

In 6 key points

Lifecycle

2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact