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A query was raised regarding whether replacing one refrigerant gas with another in an existing installation is subject to the Greenhouse Gas Fluorinated Gases Tax. The DGT ruled that if the same quantity of gas is extracted and delivered to authorised waste managers, the delivery of the new gas will not be taxed.
Cuestión planteada A efectos de liquidación del Impuesto sobre Gases Fluorados de Efecto Invernadero, ¿qué tratamiento ha de darse al supuesto en que se introduce o carga en una instalación un determinado tipo de gas refrigerante en sustitución de otro gas refrigerante diferente al introducido?
La entrega de gas para reemplazar al extraído no resulta gravada por el IGFEI siempre que se haya extraído la misma cantidad de gas (o de similares características) y se acredite su entrega a gestores de residuos reconocidos. Si la cantidad recargada es superior a la retirada, se tributará por la diferencia. En caso de desconocer la cantidad retirada en el momento del devengo, se pagará por la totalidad y se podrá solicitar la devolución posteriormente. Si la modificación de la instalación la califica como equipo nuevo según la legislación sectorial, la entrega estará exenta bajo los requisitos reglamentarios.
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