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V1696-14 2 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Tax on fluorinated gases accrues upon transfer of ownership, not upon deposit

A company inquired whether it could declare refrigerant gases held by a client as its own stock and charge the tax only when the client uses them. The Directorate-General for Tax (DGT) ruled that the taxable event occurs when ownership of the gases is transferred, which takes place at the moment of recharging.

The question raised

Could the consulting company declare as its own stock the gases deposited with the final consumer and charge the tax at the moment the final consumer uses the gases?

The DGT's ruling

The tax on fluorinated greenhouse gases accrues when the product is made available to the acquirer and the transfer of ownership occurs. In the case of gases held in deposit, ownership remains with the reselling company until the sale or delivery takes place upon recharging. Therefore, the tax accrues and the obligation to invoice arises at that moment of transfer, and the company must include the gases held in deposit in its inventory count.

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