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V0543-14 28 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

An installer may be a reseller or end consumer depending on their registration and CAF code

A query was made to determine whether a fluorinated gas installation company qualifies as a reseller for tax purposes. The DGT explains that the status of reseller or end consumer depends on whether the installer is registered in the territorial registry and holds a Fluorinated Gas Activity Code (CAF).

The question raised

1st.- Whether a company authorized to perform fluorinated gas charges exceeding 3 kilograms is considered a reseller for tax purposes.

The DGT's ruling

The installer is a final consumer if they acquire the gas for their own installations or if they are not registered in the territorial register. To be a reseller and not bear the tax repercussion, they must be registered in the territorial register and provide their CAF code to the seller. If the installer acquires the gas for the charging or maintenance of customer equipment, they may act as a final consumer (paying the tax) or as a reseller (provided they meet the registration and CAF requirements).

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