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V2034-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Exemption for fluorinated gases in imported vehicles not applicable

The DGT responds that vehicles are not considered personal luggage and thus the tax exemption for fluorinated gases does not apply.

In 6 key points

How it affects those involved

Importation of vehicles for residence change does not entitle to exemption of fluorinated gases contained in them.

Lifecycle

2025-10-29PublishedPublished 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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