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A company has requested guidance on how to determine the taxpayer and the party liable in cases of consignment sales and the commercialisation of fluorinated gases. The Directorate-General for Taxes (DGT) responds that the nature of the contract must be analysed to establish whether there is a transfer of full availability of the goods.
Cuestión planteada 1. Criterio a seguir para determinar el contribuyente del impuesto en los casos planteados.
Para determinar el contribuyente, el momento del devengo y la responsabilidad en caso de pérdida, se debe analizar la naturaleza jurídica del contrato. Si el adquirente tiene la plena disponibilidad de los gases sin limitación alguna, se entiende que hay una entrega sujeta al impuesto. La responsabilidad recae en quien tenga la plena disponibilidad de los bienes, independientemente de las condiciones indemnizatorias pactadas. Asimismo, la entidad que tenga la plena disponibilidad está obligada a llevar el registro de existencias por establecimiento.
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