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V2925-17 ·14 November 2017 ·consulta-vinculante Medium impact
Tax

Fluorinated gas resellers' customers must bear the tax if they are not classified as resellers

A train maintenance company acting as a fluorinated gas reseller has enquired about the status of its customer. The DGT clarifies that if the customer is not a reseller, the company must charge the tax on the invoice.

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2017-11-14PublishedPublished 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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