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A company has enquired whether it can apply the Fluorinated Gases Tax exemption when purchasing gases for the charging, recharging, or maintenance of equipment. The Directorate-General for Taxes (DGT) has ruled that if the gas is used to repair or maintain equipment intended for subsequent sale, the purchaser is considered the end consumer and is liable for the tax.
Question raised 1. To determine whether the exemption established in letter a) of number 1 of section seven of article 5 of Law 16/2013, of October 29, which establishes certain measures regarding environmental taxation and adopts other tax and financial measures, is applicable.
Those who acquire gases for use in the charging, recharging, repair, or maintenance of products or equipment intended for sale are considered final consumers and must bear the impact of the tax. Only those registered in the territorial registry and possessing the Fluorinated Gases Activity Code (CAF) are considered resellers. The exemption only applies if the gas is incorporated for the first time into new equipment or devices.
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