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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.
Cuestión planteada ¿La entrega del gas estaría gravada por el Impuesto sobre los Gases Fluorados de Efecto Invernadero?
Los gases emitidos a la atmósfera fuera del ámbito territorial de aplicación del impuesto no resultarán gravados. Si el consultante es consumidor final, soportará el impuesto en la compra y podrá solicitar la devolución si el gas se destina a su envío fuera del ámbito territorial. Si actúa como revendedor inscrito en el registro territorial y con CAF, la entrega del gas para su envío fuera del ámbito territorial estará exenta.
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