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A company performing gas refills without a physical warehouse has enquired about the registration process required to be classified as a reseller. The DGT clarifies that if there is no physical establishment for the activity, the company must register with the territorial registry of the tax office corresponding to its tax residence.
Cuestión planteada Manifiesta que su actividad no la ejerce en un establecimiento determinado puesto que opera de la siguiente forma: adquiere el gas que necesita para hacer las recargas de las instalaciones de sus clientes a un proveedor y no lo almacena en local alguno, sino que lo transporta directamente con destino al lugar donde está ubicada la instalación en la que se va a realizar la oportuna recarga.
Para adquirir gases fluorados exentos, el revendedor debe inscribirse en el Registro territorial de la oficina gestora donde se instale su establecimiento o, en su defecto, donde radique su domicilio fiscal. Tras la inscripción, la oficina entregará una tarjeta con el Código de Actividad de los Gases Fluorados (CAF) que debe exhibirse a los proveedores. Esta tarjeta permite que no se repercuta el impuesto en las compras y tiene validez en todo el territorio español.
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