Back to index
V1269-17 25 May 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Fluorinated gas supplies to vessels engaged in international maritime navigation are exempt from IGFEI

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.

The question raised

1. Are the supplies of fluorinated gases to foreign-flagged vessels or those engaged in international maritime navigation subject to and exempt from the IGFEI?

The DGT's ruling

Deliveries of fluorinated gases to vessels engaged in international maritime navigation are exempt, understood as navigation that departs from the territorial scope of the tax and concludes outside of it, or navigation carried out by vessels engaged in high seas navigation with industrial, commercial, or fishing activities other than transport and with non-stop navigation exceeding 48 hours. The exemption also applies if the gases are introduced into refrigerated containers on board such vessels, regardless of their customs regime. If the gases are intended for uses other than those exempt, the tax shall accrue at the moment they are intended for consumption within the territorial scope of the tax.

Book your free first meeting