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The query asks whether replacing a non-taxable gas (R-22) with a taxable one triggers taxation and if the management of the extracted gas must be proven. The DGT rules that the supply of the new gas will not be taxed if the same quantity is replaced and proof is provided that the removed gas was delivered to authorised waste managers.
Cuestión planteada En relación con el apartado 3 de la Consulta Vinculante V0631-14, si el gas que se extrae de la instalación, el R-22, que no está contemplado en la Ley 16/2013 ni en el RD 1042/2013, se sustituye por otro gas que si está comprendido en el ámbito de aplicación del impuesto, pudiendo realizarse alguna modificación en la instalación, ¿se tributaría por el gas que se incorpora? ¿Se debe acreditar la entrega del gas extraído de las instalaciones a los gestores de residuos?
La entrega de gas para recarga no resulta gravada si se trata de una sustitución de la misma cantidad de gas extraído (o de características similares) y se acredita su entrega a gestores de residuos reconocidos. Si la cantidad recargada es superior a la retirada, se tributará por la diferencia. En caso de que se desconozca 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 convierte en un equipo nuevo, la entrega de gases para su carga estará exenta.
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