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A refrigeration equipment maintenance company inquired whether it was considered a final consumer prior to becoming a reseller, when it should begin self-assessing the tax, and whether it could recover tax paid on purchases intended for exempt purposes. The DGT confirms its status as a final consumer before obtaining a CAF and establishes the conditions for the refund of supported tax amounts.
Cuestión planteada 1. Confirmación de que con anterioridad a la obtención del CAF de revendedor la consultante tenía la condición de consumidor final a efectos del impuesto.
Los instaladores que solo dispongan de certificados específicos para cargas menores a 3 kg o para climatización de vehículos son consumidores finales. Para ser revendedor es necesario estar inscrito en el registro territorial y obtener el CAF. Los consumidores finales que hayan soportado el impuesto y tengan derecho a exenciones (como ventas a buques de navegación internacional) pueden solicitar la devolución de las cuotas siempre que lo acrediten y cumplan los requisitos reglamentarios.
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