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V2531-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Specific labelling and destination certification required for exemption on import of fluorinated gases for destruction

A trader dealing with fluorinated gases asks whether exemption for import for destruction purposes applies. The DGT states that specific labelling and proof of actual destination are mandatory to claim the exemption.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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