Skip to content
V3362-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Fluorinated gas tax accrues when products are made available to the customer

A company has enquired whether the fluorinated gas tax should be charged at the time of sale or when the customer uses them for refills. The DGT has ruled that the tax accrues when the gases are made available to the purchaser.

In 6 key points

Lifecycle

2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact