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V1984-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Reform of Law 16/2013 prevents application of teaching use exemption for Fluorinated Gases Tax

The applicant asks whether, following the amendment of Law 16/2013, an exemption still exists for the use of fluorinated gases in teaching and research. The DGT responds that, as the taxable event does not occur, the entity is not a taxpayer and the prescribed exemption scenarios are not applicable.

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2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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