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A company handling fluorinated gases has enquired whether it must maintain accounting records for those with a global warming potential (GWP) of less than 150. The Directorate-General for Taxes (DGT) has ruled that, although these gases are not subject to the tax, they must still be included in the inventory records and the summary declaration.
Cuestión planteada 1. Criterio a seguir en relación con los gases fluorados objeto del Impuesto sobre los Gases Fluorados de efecto invernadero con PCA inferior a 150. ¿Debe seguirse un control contable de los mismos?
Los gases fluorados con un PCA inferior a 150 no están sujetos al Impuesto sobre los Gases Fluorados de Efecto Invernadero. No obstante, deben realizarse los controles contables previstos en el Reglamento, incluyendo el registro de existencias por establecimiento y la presentación de la declaración anual recapitulativa de operaciones que resulten no sujetas.
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