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V2385-23 5 September 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre los gases fluorados de efecto invernadero

Rectification of self-assessment may be requested if an advance payment operation is not completed

The taxpayer asks how to recover tax paid via an advance payment if the sale of fluorinated gases does not materialise. The DGT indicates that if the self-assessment is detrimental to their interests, they may request its rectification.

The question raised

If the transaction giving rise to that advance payment is ultimately not concluded, how would the amount of the Greenhouse Fluorinated Gases Tax self-assessed for said transaction be recovered?

The DGT's ruling

In manufacturing cases, if advance payments are made, the tax accrues at the time of total or partial collection. If the commercial transaction is not completed, the taxpayer may request the rectification of the self-assessment in accordance with Article 120.3 of the General Tax Law, if they consider that this has harmed their legitimate interests.

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