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V0826-24 ·22 April 2024 ·consulta-vinculante Medium impact
Tax

Deduction for gas exports cannot be applied without filing self-assessments

A company importing fluorinated gases has enquired whether it can claim a deduction for tax paid on gases sent outside the territory. The Directorate-General for Taxes (DGT) has ruled that, as the company is not required to file self-assessments, it cannot access this specific deduction.

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2024-04-22PublishedPublished 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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