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V0631-14 ·7 March 2014 ·consulta-vinculante Medium impact
Tax

End consumers should not self-charge fluorinated gas tax for purchases made in 2013

A query was raised regarding whether end-user companies must apply the fluorinated gas tax to gas purchased in 2013 and used in 2014. The Directorate-General for Taxes (DGT) ruled that, as they are not taxpayers, they should not self-charge the tax for such purchases.

In 6 key points

Lifecycle

2014-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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