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V1482-14 ·4 June 2014 ·consulta-vinculante Medium impact
Tax

Sale of fluorinated gases for incorporation into new equipment or new installations is exempt

An HVAC installation company has requested clarification regarding the treatment of the Greenhouse Gas Fluorinated Tax when installing new machinery or performing modifications. The DGT has ruled that the supply of gases to be incorporated into new equipment is exempt, and that modifications classified as new equipment under sector-specific legislation also benefit from this exemption.

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2014-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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