Skip to content
V0916-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Tax deduction or refund available for the delivery of fluorinated gases for treatment

A company has requested clarification regarding the basis for tax deductions and refunds when delivering fluorinated gases to a waste manager. The Directorate General of Taxes (DGT) clarifies that the basis is determined by the quantity of gases actually delivered and duly evidenced.

In 6 key points

Lifecycle

2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact