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V2492-22 ·1 December 2022 ·consulta-vinculante Medium impact
Tax

Accidental fluorinated gas leaks in installations or equipment recharging are subject to the IGFEI

An association of installers has enquired whether accidental leaks of fluorinated gases from equipment or appliances are subject to the tax. The DGT has responded that the use of these gases, whether they leak or are incorporated into the equipment, triggers the tax liability.

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2022-12-01PublishedPublished 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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