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A manufacturer of military vehicles has requested clarification regarding its status as a taxpayer and its obligations under the Greenhouse Fluorinated Gases Tax. The Directorate-General for Taxes (DGT) clarifies that the manufacture, import, or intra-Community acquisition of gases intended for military equipment is exempt, provided that their intended use is duly proven.
Cuestión planteada En relación con el Impuesto sobre los Gases Fluorados de Efecto Invernadero la consultante plantea las siguientes cuestiones:
Si la empresa importa o adquiere intracomunitaria mente gases para equipos militares, es contribuyente y debe inscribirse en el registro territorial. En adquisiciones intracomunitarias exentas, no hay autoliquidación pero sí obligación de llevar contabilidad, salvo que no se realicen adquisiciones en el periodo. En caso de importación, no hay obligación de autoliquidación ni de llevar contabilidad. Si adquiere los gases a un comercializador en España, no es contribuyente, pero debe acreditar el destino de los gases si la AEAT lo requiere.
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