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V3513-16 ·26 July 2016 ·consulta-vinculante Medium impact
Tax

Fluorinated gas delivery is exempt if equipment is proven to be new for its first use

A company has enquired whether the Greenhouse Gas Tax applies when selling gases to recharge second-hand equipment. The DGT indicates that the exemption applies if it is proven that the equipment is new for its initial commissioning.

In 6 key points

Lifecycle

2016-07-26PublishedPublished 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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