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A company specialising in the regeneration of fluorinated gases has requested a ruling regarding the taxable base, accrual, and waste treatment. The Directorate-General for Taxes (DGT) clarifies that, as a warehouse keeper, accrual is deferred until the delivery of the regenerated gas and that the company must maintain separate electronic accounting records.
Cuestión planteada En relación con el Impuesto sobre los Gases Fluorados de Efecto Invernadero se plantean varias cuestiones.
Si el almacenista entrega gases tras su regeneración, la base imponible será la cantidad y composición del gas efectivamente entregado. Los gases con devengo diferido no deben mezclarse con otros de origen distinto para garantizar la trazabilidad mediante contabilidad electrónica. En adquisiciones intracomunitarias realizadas por terceros no almacenistas, el impuesto se devenga en el momento de la adquisición, independientemente de la posterior regeneración. El envío fuera del territorio de aplicación de gases con régimen de diferimiento no está sujeto al impuesto.
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