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V0632-14 ·7 March 2014 ·consulta-vinculante Medium impact
Tax

Resale exemption does not apply if fluorinated gases are used to manufacture or repair equipment intended for sale

A query was raised regarding whether the fluorinated gas tax exemption applies when gases are used to charge or repair equipment that is subsequently sold. The Directorate-General for Taxes (DGT) ruled that these businesses are considered end consumers and are therefore liable for the tax.

In 6 key points

How it affects those involved

Businesses involved in the maintenance or assembly of equipment for resale cannot claim tax exemptions on fluorinated gases used in those processes, as they are classified as end consumers rather than resellers.

Lifecycle

2014-03-07PublishedPublished 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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