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A taxpayer queried whether fluorinated gases used for maritime salvage vessels could be exempt from tax. The DGT ruled that the exemption only applies if the activity meets the legal definition of international maritime navigation.
Cuestión planteada Posibilidad de aplicar la exención recogida en el artículo 5.Siete.1.g) de la Ley 16/2013, de 29 de octubre, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras, a la adquisición de los gases fluorados de efecto invernadero utilizados en las embarcaciones afectas a la actividad de salvamento marítimo, cuya navegación no tiene la consideración de navegación marítima internacional.
La exención del Impuesto sobre los Gases Fluorados de Efecto Invernadero se aplica a la primera venta de gases a buques que realicen navegación marítima internacional. Para que la actividad de salvamento sea considerada navegación marítima internacional, debe ser realizada por buques afectos a la navegación en alta mar dedicados a una actividad industrial, comercial o pesquera, distinta del transporte, con una duración sin escala superior a cuarenta y ocho horas. Si la actividad no se ajusta a esta definición, no procede la exención.
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