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V2531-25 18 December 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gases fluorados de efecto invernadero

Specific labelling and destination certification required for exemption on import of fluorinated gases for destruction

A trader dealing with fluorinated gases asks whether exemption for import for destruction purposes applies. The DGT states that specific labelling and proof of actual destination are mandatory to claim the exemption.

The question raised

For the purposes of the Tax on Fluorinated Greenhouse Gases, an inquiry is made regarding the application of the exemption regulated in letter b) of section Eight of article 5 of Law 16/2013, of 29 October, establishing certain measures in the field of environmental taxation and adopting other tax and financial measures.

The DGT's ruling

The exemption on the import or intra-Community acquisition of gases intended for their destruction requires that the containers be labeled indicating that their content is intended exclusively for said purpose. Furthermore, the effectiveness of the exemption is conditional upon the accreditation of the actual destination of the gases before the Tax Administration.

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