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V1292-14 14 May 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Fluorinated gases in new equipment are exempt or not subject to tax, but may be taxable in repairs under the IGFEI

This ruling examines the application of the Greenhouse Gas Fluorinated Tax (IGFEI) regarding the sale of refrigeration freezers and maintenance services. The DGT clarifies that gases incorporated into new equipment are exempt or not subject to tax, whereas in the repair of used equipment, taxability depends on whether the professional acts as a reseller or the end consumer.

The question raised

1: Whether fluorinated greenhouse gases incorporated into new refrigerators, acquired in Spain, introduced from the European Union, or imported from third countries, which are subject to subsequent resale, are subject to the Tax.

The DGT's ruling

Fluorinated gases in new equipment are exempt if imported or acquired intra-Community, or not subject to tax if manufactured in Spain. In repair services for non-new equipment, gas sales are subject to tax. The professional shall be a taxpayer (reseller) if registered in the territorial registry and holding a Fluorinated Gas Activity Code (CAF), allowing them to acquire exempt gases; otherwise, they shall be a final consumer and bear the tax.

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