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A technical gases company has requested clarification regarding the applicability of the Greenhouse Fluorinated Gases Tax to regeneration and recycling processes. The Directorate General for Taxes (DGT) clarifies that these operations do not constitute manufacturing and therefore do not trigger the taxable event, although the warehouse keeper acts as the taxpayer during subsequent delivery.
Cuestión planteada La consultante plantea diversas preguntas en relación con el Impuesto sobre los Gases Fluorados de Efecto Invernadero.
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