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A query was raised regarding whether the supply of fluorinated gases for container refrigeration systems under a temporary importation regime is exempt from tax. The Directorate-General for Taxes (DGT) ruled that consumption is presumed to occur outside Spain, and therefore the exemption applies.
Cuestión planteada ¿Es aplicable la exención contenida en el apartado Siete.1.b) del artículo 5 de la Ley 16/2013?
La exención del IGFEI es aplicable a los gases fluorados destinados a incorporarse en sistemas de refrigeración de contenedores vinculados al régimen de importación temporal. Se presume, salvo prueba en contrario, que dichos gases serán consumidos fuera del territorio de aplicación del impuesto. Para que proceda la exención, el contenedor debe reexportarse en el plazo legalmente establecido y cumplir las obligaciones del régimen de importación temporal.
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