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The DGT confirms that importation of greenhouse gas fluorinated gases in vehicle cooling equipment is subject to tax depending on the atmospheric warming potential (PCA) of the gases.
Cuestión planteada Si la importación de los gases fluorados de efecto invernadero contenidos en el equipo de refrigeración del vehículo están sujetos al Impuesto sobre los Gases Fluorados de Efecto Invernadero.
La importación de gases fluorados contenidos en equipos de refrigeración de medios de transporte no está sujeta al impuesto si tienen un PCA igual o inferior a 150. No obstante, estará sujeta al impuesto la importación de los gases con un PCA superior a 150 contenidos en dichos equipos.
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