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V0657-23 17 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gases fluorados

Suppliers of fluorinated gases must obtain a prior declaration to apply the exemption for use in international navigation

An association asks how to apply the fluorinated gases tax exemption for use in international vessels or aircraft and who must issue the prior declaration. The DGT clarifies that the supplier must obtain said declaration to apply the exemption or, in certain cases, the acquirer must request a refund of the tax paid.

The question raised

Question posed: Whether the acquisition of the fluorinated gases subject to the Tax by the companies of the association from their suppliers can be understood as covered by the exemption set forth in Article 5. Eight.1.f) of Law 16/2013 and be considered as "the first delivery or making available of the gases subject to the tax to the acquirers". If understood as such, who must issue the prior declaration.

The DGT's ruling

If the supplier is a taxpayer, they must obtain a prior declaration from the acquirer stating the destination of the gases to apply the exemption. If the acquirer is not a taxpayer, they may request a refund of the tax paid by proving the exempt destination. In the case of sales by warehouse keepers to other warehouse keepers, a prior declaration is not necessary, but the acquirer must prove the actual destination to the Administration if required.

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