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V0657-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Suppliers of fluorinated gases must obtain a prior declaration to apply the exemption for use in international navigation

An association asks how to apply the fluorinated gases tax exemption for use in international vessels or aircraft and who must issue the prior declaration. The DGT clarifies that the supplier must obtain said declaration to apply the exemption or, in certain cases, the acquirer must request a refund of the tax paid.

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2023-03-17PublishedPublished 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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