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V0945-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Regeneration of fluorinated gases is not subject to tax, and the warehouse keeper is the taxpayer in cases of deferred accrual

A technical gases company has requested clarification regarding the applicability of the Greenhouse Fluorinated Gases Tax to regeneration and recycling processes. The Directorate General for Taxes (DGT) clarifies that these operations do not constitute manufacturing and therefore do not trigger the taxable event, although the warehouse keeper acts as the taxpayer during subsequent delivery.

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2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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