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V0848-16 ·3 March 2016 ·consulta-vinculante Medium impact
Tax

Refund of supported IGFEI may be requested as a final consumer if gases are used for exempt purposes

A refrigeration equipment maintenance company inquired whether it was considered a final consumer prior to becoming a reseller, when it should begin self-assessing the tax, and whether it could recover tax paid on purchases intended for exempt purposes. The DGT confirms its status as a final consumer before obtaining a CAF and establishes the conditions for the refund of supported tax amounts.

In 6 key points

Lifecycle

2016-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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