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V2106-22 ·3 October 2022 ·consulta-vinculante Medium impact
Tax

Fluorinated gas resellers must report stock levels in September 2022 and file self-assessments if not designated as warehouse keepers

A company operating as a fluorinated gas reseller has requested clarification regarding its obligations following the regulatory changes of September 2022. The Directorate General of Taxes (DGT) has ruled that the company must report its stock levels as of 1 September 2022 and, if it is not a designated warehouse keeper, submit the corresponding self-assessment.

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2022-10-03PublishedPublished 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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