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Una empresa española distribuidora de equipos de refrigeración consulta si puede repercutir el Impuesto sobre Gases Fluorados de Efecto Invernadero (IGFEI) a un fabricante italiano cuando realiza reparaciones en garantía. La DGT responde que, si el fabricante es consumidor final, la operación está sujeta y no exenta, debiendo repercutirse el impuesto en la factura.
The tax team reviews your specific situation.
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