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A company has requested clarification on whether the supply of fluorinated gases to businesses for incorporation into new equipment is exempt from tax. The Directorate General for Taxes (DGT) has ruled that since these are aerosols whose use involves the emission of gases into the atmosphere, the exemption does not apply.
Cuestión planteada ¿Es aplicable la exención establecida en el apartado siete.1.d) del artículo 5 de la Ley 16/2013?
La exención no se aplica a los gases destinados a la fabricación de aerosoles, ya que su uso conlleva la emisión implícita de gases a la atmósfera. El impuesto debe gravarse cuando se produce la emisión efectiva, que en estos productos se infiere con la recarga. El fabricante, como consumidor final, debe soportar el impuesto en sus compras.
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