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V0916-20 16 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados de efecto invernadero

Tax deduction or refund available for the delivery of fluorinated gases for treatment

A company has requested clarification regarding the basis for tax deductions and refunds when delivering fluorinated gases to a waste manager. The Directorate General of Taxes (DGT) clarifies that the basis is determined by the quantity of gases actually delivered and duly evidenced.

The question raised

Base of the deduction and refund for the delivery of fluorinated greenhouse gases for their destruction, recycling, or regeneration.

The DGT's ruling

The deduction of the tax paid for the delivery of fluorinated gases for their destruction, recycling, or regeneration is determined according to the quantity of gases delivered and substantiated by certificate, control document, or admissible means of proof. The deduction base is calculated based on the quantity of gases effectively delivered and substantiated, regardless of whether they are subjected to destruction, recycling, or regeneration. The refund for final consumers is determined under the same terms as the deduction.

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