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Una empresa fabricante de equipos de extinción de incendios consulta si el uso de gases fluorados importados para fabricar equipos destinados a la exportación o al mercado intracomunitario está sujeto al IGFEI. La DGT explica que el autoconsumo es un hecho imponible, pero existen exenciones si se cumplen los requisitos de incorporación en equipos nuevos o envío fuera del territorio nacional.
The tax team reviews your specific situation.
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