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V1494-15 13 May 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados de efecto invernadero

Supply of fluorinated gases to an offshore oil platform outside Spanish territory may be non-taxable or subject and exempt from IGFEI

A company has requested clarification on whether the supply of fluorinated gases to an oil platform located 22 nautical miles offshore is subject to the IGFEI. The Directorate General of Taxes (DGT) explains that the tax treatment depends on whether the supply is made directly from the producer or if it passes through a commercial port before being sent to the platform.

The question raised

Cuestión planteada 1. Si el suministro de los gases fluorados enviados por el productor a la plataforma petrolífera está o no sujeto al IGFEI.

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