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V1583-18 7 June 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Acquisition of fluorinated gases for charging new equipment is exempt from IGFEI

An industrial refrigeration company has requested a ruling on whether the purchase of fluorinated gases for charging new refrigeration equipment is subject to tax. The DGT has determined that such an acquisition is exempt, provided that regulatory requirements are met.

The question raised

Tax regime applicable in relation to the IGFEI to fluorinated gases that are inserted into new refrigeration equipment or devices.

The DGT's ruling

The first sale of fluorinated gases is exempt when they are intended for their first incorporation into new equipment or devices. In this case, the acquisition of gases to charge new equipment constitutes a taxable and exempt operation. The subsequent delivery of the already charged equipment to customers is not subject to the tax as it does not constitute a first sale or delivery of gases.

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