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V0947-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

No tax due on recharge gas if extracted gas is replaced and delivered to waste managers

The query asks whether replacing a non-taxable gas (R-22) with a taxable one triggers taxation and if the management of the extracted gas must be proven. The DGT rules that the supply of the new gas will not be taxed if the same quantity is replaced and proof is provided that the removed gas was delivered to authorised waste managers.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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