Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The applicant inquired whether including the fluorinated gases tax amount on an invoice could be interpreted as passing the tax on to the customer. The Directorate-General for Taxes (DGT) responded that the obligation to state this information on an invoice or certificate is for informational purposes only and does not imply a legal transfer of the tax.
Cuestión planteada Se solicita una aclaración interpretativa de las obligaciones formales contenidas en el artículo 3 del apartado 5 del Reglamento del Impuesto sobre los Gases Fluorados de Efecto Invernadero, aprobado por el Real Decreto 712/2022, de 30 de agosto. En concreto, si se puede consignar en factura el importe del impuesto de gases fluorados y no ser interpretado como una repercusión del impuesto al cliente cuando el impuesto está separado del precio del bien, sumando a la base imponible que computa para el cálculo del IVA correspondiente.
Quienes realicen ventas o entregas de gases fluorados o productos que los contengan deben consignar en un certificado o en la factura la clase de gas, la cantidad en kilogramos y el importe del impuesto satisfecho. Esta consignación tiene efectos informativos para los adquirentes y no comporta una repercusión jurídica del impuesto, ya que la Ley no impone dicha repercusión. El objetivo es permitir la comprobación de que la cuantía de devolución solicitada por quienes no son contribuyentes ha sido previamente satisfecha por el contribuyente.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.