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V0848-16 3 March 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre gases fluorados de efecto invernadero

Refund of supported IGFEI may be requested as a final consumer if gases are used for exempt purposes

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.

The question raised

1. Confirmation that prior to obtaining the reseller CAF, the applicant held the status of final consumer for tax purposes.

The DGT's ruling

Installers who only possess specific certificates for loads of less than 3 kg or for vehicle air conditioning are final consumers. To be a reseller, it is necessary to be registered in the territorial registry and obtain the CAF. Final consumers who have borne the tax and are entitled to exemptions (such as sales to vessels engaged in international navigation) may request a refund of the quotas provided they prove it and comply with the regulatory requirements.

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