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V1828-14 ·10 July 2014 ·consulta-vinculante Medium impact
Tax

Installers are considered end consumers if they lack territorial registration or hold limited certificates

An HVAC company has enquired whether it acts as an end consumer or a reseller of fluorinated gases. The DGT clarifies that an entity is an end consumer if it is not registered in the territorial registry or if it only holds certificates for charges under 3 kg or for vehicle air conditioning.

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Lifecycle

2014-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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