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V1833-14 ·10 July 2014 ·consulta-vinculante Medium impact
Tax

Resellers with CAF can purchase fluorinated gases without tax pass-through

A company has requested clarification on how to apply the Tax on Fluorinated Greenhouse Gases within a subcontracting chain. The DGT has clarified that if companies hold a Fluorinated Gas Activity Code (CAF), they act as resellers and may purchase gas without the tax being passed on to them.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for intermediaries in the supply chain, distinguishing between end consumers and professional resellers holding a CAF.

Lifecycle

2014-07-10PublishedPublished 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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