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A fire suppression system installation company has requested clarification on who must be registered in the territorial register to apply the 95% partial exemption when purchasing gases for recharging. The DGT clarifies that the installer must present their territorial register registration card and a declaration regarding the intended use of the gases.
Cuestión planteada ¿Quién debe darse de alta en el registro territorial para que sea aplicable la exención parcial del artículo 5. siete. 2. párrafo primero de la Ley 16/2013, de 29 de octubre?
Para aplicar la exención parcial del 95% en la compra de gases para recarga de sistemas fijos de extinción de incendios, la empresa debe presentar al proveedor su tarjeta de inscripción en el registro territorial como instaladora y una declaración suscrita indicando que el destino es la recarga de dichos sistemas. Si la recarga es superior a la cantidad de gas extraído y entregado a gestores de residuos, se tributará por la diferencia. Si no se acredita la entrega del gas extraído a gestores para su destrucción o reciclaje, el impuesto se devenga por la totalidad de la entrega.
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