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V0543-14 ·28 February 2014 ·consulta-vinculante Medium impact
Tax

An installer may be a reseller or end consumer depending on their registration and CAF code

A query was made to determine whether a fluorinated gas installation company qualifies as a reseller for tax purposes. The DGT explains that the status of reseller or end consumer depends on whether the installer is registered in the territorial registry and holds a Fluorinated Gas Activity Code (CAF).

In 6 key points

Lifecycle

2014-02-28PublishedPublished 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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