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V2286-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Import of machinery with air conditioning pre-charged with fluorinated gases is subject to tax

An agricultural machinery company has enquired whether fluorinated gases contained within the air conditioning systems of its equipment are exempt from tax. The DGT has ruled that the tax applies whether the gases are contained in separate packaging or are incorporated into equipment or devices.

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2022-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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