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V2083-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

Reporting obligations for fluorinated gas inventories as of 1 September and self-assessment regime

An association of refrigeration companies has requested clarification regarding obligations arising from the new Greenhouse Fluorinated Gases Tax regulation. The Directorate General of Taxes clarifies how to conduct stock inventories, identifies the taxpayers, and explains how to request refunds for exports.

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2022-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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