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V2791-14 ·16 October 2014 ·consulta-vinculante Medium impact
Tax

Fluorinated gases for exported products are exempt from IGFEI upon proof of export

A query was raised regarding whether fluorinated gases imported or acquired to manufacture polyurethane systems intended for export are subject to the IGFEI. The DGT ruled that these gases are exempt provided that their shipment outside the tax's territorial scope of application is proven.

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2014-10-16PublishedPublished 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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