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V0436-14 18 February 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

To avoid tax on the purchase of fluorinated gases, the purchaser must register in the territorial register

An air conditioning repair company has enquired whether it must pay the Greenhouse Gas Fluorinated Tax (IGFEI) when purchasing gases for its services. The Directorate-General for Taxes (DGT) has ruled that the tax can only be avoided if the company registers in the territorial register and provides its Fluorinated Gas Activity Code (CAF) to the supplier.

The question raised

1st.- Regarding the purchases of gases subject to said tax made from their supplier when the acquisition is intended for the charging, recharging, repair, or maintenance of previously used products or equipment, must they bear the Tax on Fluorinated Greenhouse Gases on the invoice issued by their supplier?

The DGT's ruling

The purchaser of gases for the charging, recharging, repair, or maintenance of equipment is the final consumer and must bear the tax if they are not registered in the territorial register. To hold the status of reseller and make exempt purchases, they must register with their managing office and provide their Fluorinated Gases Activity Code (CAF) to the seller. If acting as a reseller, they must charge the tax on their sales and submit quarterly self-assessments.

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