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A distributor of air conditioning and aerothermal equipment containing fluorinated gases requested clarification on whether the sale of such equipment is subject to tax. The DGT ruled that the subsequent sale of these products does not constitute a taxable event, although reporting obligations still apply.
Cuestión planteada La consultante desea conocer si la venta de los equipos mencionados, en su condición de distribuidor, está sujeta al Impuesto sobre los Gases Fluorados de Efecto Invernadero.
La venta o entrega de productos, equipos o aparatos que contienen gases fluorados dentro del territorio de aplicación del impuesto no da lugar a la realización de hecho imponible alguno. No obstante, quienes realicen estas ventas deben consignar en factura o certificado la clase de gas, la cantidad en kilogramos y el importe del impuesto satisfecho por dichos gases. Si el producto se envía fuera del territorio de aplicación, el adquirente que no sea contribuyente podrá solicitar la devolución del impuesto si acredita el envío y el pago previo.
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