Skip to content
V2085-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

Resellers (non-stockists) must report and self-assess fluorinated gas stocks as of 1 September 2022

The inquiry concerns the treatment of fluorinated gas stocks and pre-charged equipment following the regulatory changes in September 2022. The Directorate-General for Taxes (DGT) clarifies that resellers who are not stockists must report their total stock levels and self-assess the corresponding tax.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact