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An air conditioning equipment distributor enquires about its obligations following changes to fluorinated gas regulations. The DGT clarifies that the company must report its stocks and self-assess the tax for the gas held on its premises.
Cuestión planteada En relación con el Impuesto sobre los Gases Fluorados de Efecto Invernadero plantea las siguientes cuestiones:
Los revendedores que no sean almacenistas deben comunicar a la AEAT, en septiembre de 2022, la cantidad de gases fluorados en sus instalaciones a fecha de 1 de septiembre de 2022. Esta comunicación incluye tanto el gas a granel como el precargado en equipos. Además, deben presentar una autoliquidación y pagar las cuotas correspondientes a dichas existencias entre el 1 de septiembre y el 30 de noviembre de 2022.
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