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V2411-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Supplies of fluorinated gases to foreign vessels are not subject to tax, while those in Spanish ports are exempt

A query was raised regarding whether the supply of fluorinated gases to fishing vessels in Vigo and Angola is subject to the Greenhouse Gas Fluorinated Gases Tax. The DGT determines that the supply in Angola is not subject to tax, whereas the supply in Vigo is an exempt transaction.

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2014-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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