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V0945-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

No tax due on refrigerant gas replacement if extraction is proven to be delivered to waste managers

A query was raised regarding whether replacing one refrigerant gas with another in an existing installation is subject to the Greenhouse Gas Fluorinated Gases Tax. The DGT ruled that if the same quantity of gas is extracted and delivered to authorised waste managers, the delivery of the new gas will not be taxed.

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2015-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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