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V1828-14 10 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre los gases fluorados de efecto invernadero

Installers are considered end consumers if they lack territorial registration or hold limited certificates

An HVAC company has enquired whether it acts as an end consumer or a reseller of fluorinated gases. The DGT clarifies that an entity is an end consumer if it is not registered in the territorial registry or if it only holds certificates for charges under 3 kg or for vehicle air conditioning.

The question raised

1) Whether one holds the status of final consumer or reseller.

The DGT's ruling

The status of final consumer is held if one only possesses the certificate to handle equipment with a charge of less than 3 kg or for thermal comfort systems in vehicles. One is also a final consumer if one is not registered in the territorial registry and does not possess a Fluorinated Gas Activity Code (CAF). To be a reseller, it is necessary to be registered in the territorial registry and to obtain the CAF to avoid bearing the tax on purchases.

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