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V1481-19 ·19 June 2019 ·consulta-vinculante Medium impact
Tax

CAF cannot be obtained as a reseller if the activity is that of an end consumer

A company has enquired whether it can register in the territorial registry to obtain a Fluorinated Gas Activity Code (CAF) to purchase gases tax-free. The DGT has ruled that if its activity involves the handling of refrigeration systems in vehicles, it is classified as an end consumer and cannot obtain the CAF as a reseller.

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Lifecycle

2019-06-19PublishedPublished 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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