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V2034-25 29 October 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gases fluorados de efecto invernadero

Exemption for fluorinated gases in imported vehicles not applicable

The DGT responds that vehicles are not considered personal luggage and thus the tax exemption for fluorinated gases does not apply.

The question raised

Whether, for the purposes of the Tax on Greenhouse Fluorinated Gases, the importation of fluorinated gases contained in a motor vehicle that is to be imported may be exempt pursuant to the provisions of letter e) of paragraph 8 of Article 5 of Law 16/2013, of 29 October.

The DGT's ruling

Personal luggage is understood as the set of clothing and items for private use that a person carries in a suitcase or bag for the duration of a trip. Since motor vehicles are not considered personal luggage, the exemption for the fluorinated gases they contain is not applicable.

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