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A query was raised regarding the procedure, documentation, and deadlines for end consumers to request a refund of the Tax on Fluorinated Greenhouse Gases (IGFEI). The Directorate-General for Traffic (DGT) clarifies that they may apply for a refund if they bore the tax burden and were entitled to an exemption or transferred gases to waste managers, provided they have not previously claimed a deduction.
Cuestión planteada 1) ¿Qué documentación y trámites debe cursar un consumidor final, para solicitar la devolución del impuesto por las exenciones previstas en el artículo 5 de la Ley 16/2013, sin haberse beneficiado de ellas con anterioridad? ¿Dónde se debe tramitar? ¿Cuál es el plazo de presentación?
Los consumidores finales que hayan soportado el impuesto y tengan derecho a las exenciones del artículo 5.7 de la Ley 16/2013, o acrediten la entrega de gases a gestores de residuos para su destrucción, reciclado o regeneración, pueden solicitar la devolución. La solicitud debe presentarse en la Oficina Gestora de su demarcación o domicilio fiscal, a partir de la finalización del cuatrimestre natural de la operación y dentro del plazo de prescripción. Debe acompañarse de la factura justificativa que cumpla los requisitos del artículo 6 del Reglamento y la documentación que acredite la exención o la entrega de gases.
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