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V2006-14 25 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados de efecto invernadero

Sales of refrigeration equipment with pre-charged gases are not subject to fluorinated gas tax

A company sought clarification on whether it was required to register in the territorial register and whether it was liable for tax due to the sale of refrigeration equipment acquired within the EU that comes pre-charged with fluorinated gases. The DGT ruled that, as the equipment is being sold rather than the gas itself, the transaction is not subject to the tax.

The question raised

Do we have to request registration in the territorial Register? Are we considered taxpayers of the tax?

The DGT's ruling

The sale of industrial refrigeration equipment acquired intra-Community that comes pre-charged with fluorinated gases does not constitute a taxable event for the tax. As the equipment is being commercialized and not the gases, the operations are not subject to the tax. Consequently, it is not necessary to request registration in the territorial Register, nor is one considered a taxpayer.

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