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The query concerns the tax treatment of fluorinated gases used in refrigeration systems assembled with recycled equipment. The DGT clarifies that the exemption applies if the gases are incorporated for the first time into new equipment or devices.
Cuestión planteada En relación con el IGFEI, aclarar el tratamiento fiscal correspondiente a los gases fluorados que se introducen en las instalaciones de refrigeración.
La exención del IGFEI procede cuando la primera venta o entrega de gases se realiza a empresarios para su incorporación por primera vez a equipos o aparatos nuevos. Para beneficiarse, el adquirente debe acreditar el carácter de equipo nuevo mediante certificado de instalación, factura, contrato o documento similar. Si el adquirente es consumidor final y no puede acreditar este destino, deberá soportar el impuesto, aunque podrá solicitar su devolución si cumple los requisitos legales.
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