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A query was raised regarding the tax treatment of replacing refrigerant gases in an installation and whether the exemption applies if the amount charged is greater than the amount removed. The DGT ruled that the quantity of gas equivalent to that extracted and delivered to waste managers is exempt, with tax applying only to the excess.
Cuestión planteada A efectos de liquidación del Impuesto, ¿qué tratamiento ha de darse al supuesto en que se introduce o carga en una instalación un determinado tipo de gas refrigerante en sustitución de otro gas refrigerante diferente al introducido? ¿y en el caso de que al rellenar quepan más kilos de gas refrigerante de los que se han sustraído?
La entrega de gases para recarga está exenta si se acredita la entrega del gas extraído a gestores de residuos reconocidos para su destrucción, reciclado o regeneración. La exención no puede superar la cantidad de gas extraída. Si la recarga es superior a la retirada, se tributará por la diferencia. Si al momento del devengo se desconoce la cantidad retirada, se pagará la totalidad y se podrá solicitar la devolución posteriormente.
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