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V0728-16 23 February 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Exemptions on the sale of fluorinated gases for new fire extinguishing equipment or fixed systems

A company has requested clarification on whether the supply of fluorinated gases for fire extinguishing equipment is exempt from tax. The DGT has ruled that a full exemption applies to new equipment meeting regulatory requirements, while a 95% partial exemption applies to gases with a global warming potential of less than 3,500.

The question raised

The consultant questions whether any type of exemption applies in the following scenarios:

The DGT's ruling

The first sale of gases for incorporation into new equipment or devices is exempt if the regulatory accreditation requirements are met. Likewise, the first sale of gases with a global warming potential equal to or less than 3,500 for fixed fire extinguishing systems is 95% exempt. For these exemptions, the territorial registry card and a declaration of destination must be requested from the acquirer.

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