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A query was raised regarding whether the fluorinated gas tax exemption applies when gases are used to charge or repair equipment that is subsequently sold. The Directorate-General for Taxes (DGT) ruled that these businesses are considered end consumers and are therefore liable for the tax.
Cuestión planteada ¿La exención se refiere a equipos o aparatos que van a ser objeto de venta o entrega o se refiere a la utilización o el uso de los gases en las recargas de productos, equipos o aparatos, cuando esos gases se vendan o entreguen con motivo de la fabricación, carga o recarga, reparación o mantenimiento de equipos?
Los empresarios que adquieren gases fluorados para su uso en la fabricación, carga, recarga, reparación o mantenimiento de productos o equipos destinados a la venta no son revendedores, sino consumidores finales. Por tanto, no pueden acogerse a la exención por reventa y deben soportar la repercusión del impuesto. La única excepción es que se trate de equipos o aparatos nuevos según el supuesto de la letra d) del apartado siete del artículo 5 de la Ley 16/2013.
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