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V0471-14 21 February 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre los gases fluorados de efecto invernadero

Exemption from F-gas tax depends on the destination of gases, not the vessel's flag

A query was raised regarding whether a vessel registered in Spain is considered Spanish territory for the application of the Fluorinated Greenhouse Gases Tax (IGFEI). The Directorate-General for Taxes (DGT) ruled that the decisive factor is whether the destination of the gases is outside Spanish territory, making it irrelevant whether the vessel flies a national or foreign flag.

The question raised

1. Does a vessel registered in Spain have the status of "Spanish territory"?

The DGT's ruling

To determine the liability or exemption for the IGFEI, it is irrelevant whether a vessel flies a Spanish or foreign flag. The exemption applies whenever the beneficiary can demonstrate, through any means of proof admitted in law, that the shipment or use of the gases will be outside the territory subject to the tax (outside of Spain). Furthermore, the IGFEI forms part of the tax base for operations subject to VAT.

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