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A query was raised regarding whether the supply of a new gas with lower global warming potential is exempt when replacing R22 gas. The DGT ruled that the replacement operation is not taxable provided there is no atmospheric emission and the delivery of the extracted gas to authorised waste managers is documented.
Cuestión planteada 1. En caso de cambio de refrigerante por uno de menor PCA en una instalación que contiene HCFC (R22),el gas nuevo que se introduce, ¿estaría exento?.
La entrega de gas para recarga no está sujeta al impuesto si se ha producido previamente una emisión a la atmósfera. En una operación de sustitución simultánea, donde se extrae un gas y se carga otro sin emisión, la entrega del gas de reemplazo no resultará gravada siempre que se acredite la entrega del gas extraído a gestores de residuos reconocidos. Si la cantidad recargada es superior a la retirada, se tributará por la diferencia.
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