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V2006-14 ·25 July 2014 ·consulta-vinculante Medium impact
Tax

Sales of refrigeration equipment with pre-charged gases are not subject to fluorinated gas tax

A company sought clarification on whether it was required to register in the territorial register and whether it was liable for tax due to the sale of refrigeration equipment acquired within the EU that comes pre-charged with fluorinated gases. The DGT ruled that, as the equipment is being sold rather than the gas itself, the transaction is not subject to the tax.

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2014-07-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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