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V0496-14 24 February 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados de efecto invernadero

Delivery of fluorinated gases for shipment outside the territorial scope of the tax will not be taxed

An industrial refrigeration maintenance company has enquired whether the delivery of fluorinated gases on board a vessel (export) is subject to the IGFEI. The DGT clarifies that the delivery will not be taxed if the gas is sent outside the territorial scope; however, the exemption or tax refund will depend on whether the inquirer acts as a reseller or the final consumer.

The question raised

Would the delivery of the gas be subject to the Tax on Fluorinated Greenhouse Gases?

The DGT's ruling

Gases emitted into the atmosphere outside the territorial scope of application of the tax shall not be taxed. If the inquirer is the final consumer, they shall bear the tax upon purchase and may request a refund if the gas is intended for shipment outside the territorial scope. If acting as a reseller registered in the territorial registry and with a CAF, the delivery of the gas for shipment outside the territorial scope shall be exempt.

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