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V1269-17 ·25 May 2017 ·consulta-vinculante Medium impact
Tax

Fluorinated gas supplies to vessels engaged in international maritime navigation are exempt from IGFEI

The applicant asks whether the supply of fluorinated gases to foreign-flagged vessels or those engaged in international navigation is exempt from the IGFEI. The DGT confirms they are exempt provided they meet the requirements for international navigation, and notes that it is possible to request a refund of the tax paid if regulatory conditions are met.

In 6 key points

How it affects those involved

This ruling clarifies the tax exemption status for fluorinated gases used in international maritime transport, providing legal certainty for suppliers and vessel operators regarding IGFEI obligations and refund procedures.

Lifecycle

2017-05-25PublishedPublished 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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