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A company has enquired whether it can register in the territorial registry to obtain a Fluorinated Gas Activity Code (CAF) to purchase gases tax-free. The DGT has ruled that if its activity involves the handling of refrigeration systems in vehicles, it is classified as an end consumer and cannot obtain the CAF as a reseller.
Cuestión planteada La consultante desea saber si puede inscribirse en el registro territorial de la oficina gestora en cuya demarcación se instala su establecimiento a efectos de obtener el Código de Actividad de Gases Fluorados (CAF) que le faculta para adquirir los gases fluorados al amparo de una exención.
Los instaladores que solo dispongan del certificado para manipular equipos con cargas inferiores a 3 kg o sistemas de confort térmico en vehículos son considerados consumidores finales. Por tanto, no pueden obtener el CAF con la clave de revendedor para beneficiarse de la exención del IGFEI. No obstante, si realizan otras actividades obligadas (importación, adquisición intracomunitaria o exenciones específicas), deberán inscribirse en el registro territorial de su oficina gestora para obtener el CAF correspondiente.
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