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An HVAC testing company has enquired whether it can apply exemptions to the IGFEI when acquiring or importing fluorinated gases for testing purposes. The DGT has ruled that the destruction of gases after testing does not entitle the company to tax benefits, although provisions for refunds do exist if the equipment is sent outside the territory.
Cuestión planteada Dado el uso que hace de los gases fluorados en su actividad, ¿sería aplicable algún tipo de exención, en el Impuesto sobre los Gases Fluorados de Efecto Invernadero (IGFEI), en la adquisición o importación del gas fluorado?
La extracción de gases fluorados para su posterior destrucción por un gestor autorizado no permite aplicar exenciones en el impuesto. Si los gases se adquieren en el territorio nacional, no hay hecho imponible. Si se importan o adquieren intracomunitaria mente, se es contribuyente, pero la destrucción posterior no otorga beneficios fiscales. Solo cabe la devolución del impuesto si los equipos con el gas incorporado se envían fuera del territorio de aplicación del impuesto.
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