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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.
Cuestión planteada 1ª.- Las compras de gases sujetos a dicho impuesto que realice a su proveedor cuando su adquisición tenga por objeto la carga, recarga, reparación o mantenimiento de productos o equipos previamente usados ¿debe soportar el Impuesto sobre Gases Fluorados de Efecto Invernadero en la factura que le expida su proveedor?
El adquirente de gases para carga, recarga, reparación o mantenimiento de equipos es consumidor final y debe soportar el impuesto si no está inscrito en el registro territorial. Para ostentar la condición de revendedor y realizar compras exentas, debe inscribirse en el registro de su oficina gestora y facilitar su Código de Actividad de los Gases Fluorados (CAF) al vendedor. Si actúa como revendedor, deberá repercutir el impuesto en sus ventas y presentar autoliquidaciones cuatrimestrales.
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