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An aerosol manufacturer for inhalation asks who the taxpayer is for the F-gas tax when the ownership of raw materials belongs to another company within the group. The DGT clarifies that taxpayer status depends on whether the company acts on its own behalf, and confirms the temporary exemption for gases intended for inhalers.
Cuestión planteada En relación con el Impuesto sobre los Gases Fluorados de Efecto Invernadero se plantean las siguientes cuestiones:
Si la empresa no actúa en nombre propio, el contribuyente es el propietario de los gases, quien deberá nombrar un representante en España. Si actúa en nombre propio, es el contribuyente y debe inscribirse en el registro territorial. La importación de gases para inhaladores dosificadores está exenta hasta el 31 de diciembre de 2026, salvo que se utilicen en otros fines o haya fugas, casos en los que se deberá regularizar el pago.
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