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The applicant asks whether the supply of fluorinated gases to foreign-flagged vessels or those engaged in international navigation is exempt from the IGFEI. The DGT confirms they are exempt provided they meet the requirements for international navigation, and notes that it is possible to request a refund of the tax paid if regulatory conditions are met.
Cuestión planteada 1. ¿Están sujetos y exentos del IGFEI los suministros de gases fluorados a buques de pabellón extranjero o afectos a navegación marítima internacional?
Están exentas las entregas de gases fluorados a buques que realicen navegación marítima internacional, entendida como la que parte del ámbito territorial del impuesto y concluye fuera del mismo, o la realizada por buques afectos a la navegación en alta mar con actividad industrial, comercial o pesquera distinta del transporte y con navegación sin escala superior a 48 horas. La exención se aplica también si los gases se introducen en contenedores refrigerados a bordo de dichos buques, independientemente de su régimen aduanero. Si los gases se destinan a usos distintos de los exentos, el impuesto se devenga en el momento en que se destinen a su consumo en el ámbito territorial del impuesto.
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