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V0631-14 7 March 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · consumidor final

End consumers should not self-charge fluorinated gas tax for purchases made in 2013

A query was raised regarding whether end-user companies must apply the fluorinated gas tax to gas purchased in 2013 and used in 2014. The Directorate-General for Taxes (DGT) ruled that, as they are not taxpayers, they should not self-charge the tax for such purchases.

The question raised

1. Should companies classified as final consumers (including those performing self-maintenance) that purchased gas in 2013 and used said gas in 2014 be required to self-charge the tax?

The DGT's ruling

The Tax on Fluorinated Greenhouse Gases (IGFEI) entered into force on January 1, 2014, therefore only transactions whose accrual occurs from that date onwards are taxable. Final consumers, pursuant to Article 5.Nine of Law 16/2013, are not considered taxpayers and must not self-charge the tax for gas acquired during the year 2013.

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