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V1575-15 ·25 May 2015 ·consulta-vinculante Medium impact
Tax

Sale of new equipment with incorporated fluorinated gas is not subject to IGFEI

A query was raised regarding whether the resale of fluorinated gas already incorporated into new air conditioning equipment is exempt from tax. The DGT ruled that the sale of such equipment is not subject to the tax because it does not result in the emission of gases into the atmosphere.

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2015-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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