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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.
Cuestión planteada 1º) Si tiene la condición de consumidor final o de revendedor.
La condición de consumidor final se ostenta si se dispone únicamente del certificado para manipular equipos con carga inferior a 3 kg o para sistemas de confort térmico en vehículos. También se es consumidor final si no se está inscrito en el registro territorial y no se dispone de Código de Actividad de los Gases Fluorados (CAF). Para ser revendedor, es necesario estar inscrito en el registro territorial y obtener el CAF para evitar soportar el impuesto en la compra.
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