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V1676-14 ·1 July 2014 ·consulta-vinculante Medium impact
Tax

Exemption from fluorinated gas tax does not apply to aerosol manufacturing

A company has requested clarification on whether the supply of fluorinated gases to businesses for incorporation into new equipment is exempt from tax. The Directorate General for Taxes (DGT) has ruled that since these are aerosols whose use involves the emission of gases into the atmosphere, the exemption does not apply.

In 6 key points

How it affects those involved

This ruling clarifies that the tax exemption for fluorinated gases cannot be claimed when the gases are used in products like aerosols that result in direct atmospheric emissions.

Lifecycle

2014-07-01PublishedPublished 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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