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V1696-14 ·2 July 2014 ·consulta-vinculante Medium impact
Tax

Tax on fluorinated gases accrues upon transfer of ownership, not upon deposit

A company inquired whether it could declare refrigerant gases held by a client as its own stock and charge the tax only when the client uses them. The Directorate-General for Tax (DGT) ruled that the taxable event occurs when ownership of the gases is transferred, which takes place at the moment of recharging.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax liability for companies managing refrigerant gases, confirming that the transfer of title, rather than physical possession, triggers the tax obligation.

Lifecycle

2014-07-02PublishedPublished 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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