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A query was raised regarding whether the resale of fluorinated gas already incorporated into new air conditioning equipment is exempt from tax. The DGT ruled that the sale of such equipment is not subject to the tax because it does not result in the emission of gases into the atmosphere.
Cuestión planteada En base a las modificaciones normativas introducidas por la Ley 28/2014, de 27 de noviembre y el Real Decreto 1074/2014, de 19 de diciembre, ¿está exenta del IGFEI la operación de reventa del gas fluorado incorporado en los equipos o aparatos de aire acondicionado nuevos?
La venta o entrega de un equipo o aparato nuevo que lleve incorporado gas fluorado sujeto al impuesto no está incluida en su ámbito objetivo. El impuesto busca gravar las emisiones efectivas a la atmósfera, las cuales se infieren con la recarga en los equipos, no con la primera carga o la venta del aparato nuevo.
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