Skip to content
V1674-14 ·1 July 2014 ·consulta-vinculante Medium impact
Tax

Companies selling and distributing fluorinated gases without handling them must register to be classified as resellers and benefit from exemptions

A company inquired whether the sale and distribution of fluorinated gases, without any handling of the substances, required registration in the territorial register. The DGT ruled that, to be classified as a reseller and benefit from exemptions on purchases, the company must be registered in said register.

In 6 key points

Lifecycle

2014-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact