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V2411-14 11 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Supplies of fluorinated gases to foreign vessels are not subject to tax, while those in Spanish ports are exempt

A query was raised regarding whether the supply of fluorinated gases to fishing vessels in Vigo and Angola is subject to the Greenhouse Gas Fluorinated Gases Tax. The DGT determines that the supply in Angola is not subject to tax, whereas the supply in Vigo is an exempt transaction.

The question raised

Confirmation is requested regarding the exemption or non-subjectivity to the Tax on Fluorinated Greenhouse Gases in the indicated deliveries

The DGT's ruling

The deliveries of fluorinated gases to a vessel in Angolan territory are not subject to the tax. Deliveries made to the vessel in the port of Vigo are considered subject and exempt, provided that the export customs declaration (DUA) is provided to certify the shipment outside the territorial scope of application of the tax.

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