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V2014-14 25 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Fluorinated gas tax must be listed separately on invoices

A query was raised regarding whether the impact of the tax on fluorinated greenhouse gases should be included in the same purchase invoice. The Directorate-General for Taxes (DGT) ruled that it must be included in the invoice but listed separately from other items.

The question raised

Will the pass-on of the tax be made in the same invoice as the incorporation of the greenhouse fluorinated gas?

The DGT's ruling

Taxpayers must pass on the accrued amounts to the acquirers, who are obliged to bear them. Such pass-on must be carried out in the invoice separately from the other concepts included therein. In the case of non-taxable or exempt operations, such circumstance and the legal provision on which it is based must be indicated.

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