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A refrigeration installation company has enquired about how the new IGFEI regulations affect its gas supply and recovery activities. The DGT clarifies that the status of stockist determines both the taxpayer and the timing of the tax accrual.
Cuestión planteada Una vez entrada en vigor la modificación de la Ley 16/2013, de 29 de octubre, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras, con efectos 1 de septiembre de 2022, la consultante pregunta acerca de la aplicación del Impuesto sobre los Gases Fluorados de Efecto Invernadero (IGFEI) en los siguientes dos supuestos:
Si el adquirente no es almacenista, el devengo ocurre cuando el fabricante o almacenista le entrega el gas y este no es contribuyente. Si el adquirente es almacenista autorizado, el devengo se produce cuando este entrega el gas a un no almacenista o lo utiliza, siendo el almacenista el contribuyente. Tras la reforma de septiembre de 2022, ya no existe la exención por recarga de equipos tras entrega a gestores de residuos ni la deducción por gases entregados para destrucción.
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