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V1754-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

The supplier may issue a certificate separate from the invoice to certify the payment of the tax

An association of installers asks whether the supplier of refrigerant gases may issue an invoice for the gas and a separate certificate stating the amount of the tax. The DGT responds that this may be done by means of an independent certificate.

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2023-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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