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V2084-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

IGFEI accrual depends on whether the fluorinated gas purchaser is classified as a stockist

A refrigeration installation company has enquired about how the new IGFEI regulations affect its gas supply and recovery activities. The DGT clarifies that the status of stockist determines both the taxpayer and the timing of the tax accrual.

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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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