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Una empresa consulta si el robo de gases fluorados sujetos al IGFEI tiene trascendencia fiscal. La DGT responde que el robo no es una venta, entrega ni autoconsumo, por lo que no está sujeto al impuesto, pero si el impuesto ya se había devengado previamente, la víctima no puede deducirse ni recuperar las cuotas soportadas.
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