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The taxpayer asks whether the Greenhouse Gas Fluorinated Gases Tax (IGFEI) must be charged on invoices or if exemptions apply. The DGT clarifies that exemption depends on the destination of the gases and the ability to prove their use outside the tax's territorial scope.
Cuestión planteada 1. En el primero de los supuestos planteados, ¿debe la consultante repercutir el Impuesto sobre los Gases Fluorados de Efecto Invernadero (IGFEI) en la factura emitida al destinatario/cliente, o por el contrario, dicha venta o entrega puede beneficiarse de alguna exención contemplada en la normativa reguladora del Impuesto?
Las entregas de gases están exentas si se realizan a empresarios que los destinen a su envío o utilización fuera del ámbito territorial del impuesto, previa acreditación mediante tarjeta de registro y declaración de destino. En el caso de buques, la exención procede si se demuestra que la navegación es internacional (partiendo de España y concluyendo fuera, o viceversa) o si se trata de buques de actividad industrial, comercial o pesquera con navegación de más de 48 horas sin escala. El pabellón del buque es irrelevante para determinar la exención.
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