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The inquiry concerns the treatment of fluorinated gas stocks and pre-charged equipment following the regulatory changes in September 2022. The Directorate-General for Taxes (DGT) clarifies that resellers who are not stockists must report their total stock levels and self-assess the corresponding tax.
Cuestión planteada En relación con el Impuesto sobre los Gases Fluorados de Efecto Invernadero la consultante plantea una serie de cuestiones relacionadas con las modificaciones introducidas por la Disposición final primera de la Ley 14/2022, de 8 de julio, de modificación de la Ley 19/2013, de 9 de diciembre, de transparencia, acceso a la información pública y buen gobierno, con el fin de regular las estadísticas de las microempresas, pequeñas y medianas empresas (PYME) en la contratación pública.
Los revendedores que no ostenten la condición de almacenistas deben comunicar en septiembre de 2022 la cantidad de gases fluorados en sus instalaciones a fecha de 1 de septiembre, incluyendo tanto el gas a granel como el incorporado en equipos precargados. Asimismo, deben presentar una autoliquidación con las cuotas correspondientes y efectuar el pago entre el 1 de septiembre y el 30 de noviembre de 2022. El gas regenerado tiene el mismo tratamiento que el gas virgen. La comunicación debe incluir la identidad y cantidad en kilogramos de todos los gases existentes.
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