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V0742-16 24 February 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre los gases fluorados de efecto invernadero

Changes to premises must be reported to the managing office in the GHG registry

A fluorinated gas reseller has enquired about the procedure for terminating a lease for one premises and replacing it with another. The DGT has ruled that the changes must be reported, covering both the facilities being vacated and the new premises where the activity will commence.

The question raised

When a lease agreement for an establishment is terminated and replaced by another, how should the procedure be carried out?

The DGT's ruling

Resellers of fluorinated greenhouse gases are required to register their facilities in the territorial Registry. Any modification to the application data or the documentation provided must be communicated to the managing office. This includes reporting the deregistration of facilities due to the termination of a lease and the registration of new facilities due to new contracts.

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