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A manufacturer of fire extinguishing equipment has requested clarification on whether the use of imported fluorinated gases for manufacturing equipment intended for export or the intra-Community market is subject to IGFEI. The DGT explains that self-consumption constitutes a taxable event, but exemptions apply if the requirements for incorporation into new equipment or shipment outside national territory are met.
Cuestión planteada Régimen fiscal aplicable en relación con el IGFEI a los gases fluorados que se insertan en los equipos de extinción de incendios si el contrato de venta con sus clientes para la exportación o envío a otro Estado miembro se perfecciona con la cláusula incoterm EXW (Ex Works), figurando la consultante como exportadora en el DUA de exportación.
El autoconsumo de gases fluorados por parte del fabricante es un hecho imponible sujeto al impuesto. No obstante, puede estar exento si los gases se incorporan por primera vez en equipos o aparatos nuevos, o si se destinan al envío o utilización fuera del ámbito territorial del impuesto. Para la exención por exportación o envío intracomunitario, se debe acreditar el destino mediante el DUA de exportación o documentos de transporte. En ambos casos, el fabricante debe estar inscrito en el registro territorial con la clave de actividad correspondiente.
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