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V0768-19 9 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · igfei

Theft of fluorinated gases does not constitute a transaction subject to IGFEI

A company has requested clarification on whether the theft of fluorinated gases subject to the IGFEI has tax implications. The Directorate General of Taxes (DGT) has ruled that theft does not constitute a sale, delivery, or self-consumption, and therefore is not subject to the tax. However, if the tax had already been accrued previously, the victim cannot deduct or recover the tax amounts incurred.

The question raised

Cuestión planteada Trascendencia fiscal del robo a efectos del IGFEI.

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