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V2791-14 16 October 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Fluorinated gases for exported products are exempt from IGFEI upon proof of export

A query was raised regarding whether fluorinated gases imported or acquired to manufacture polyurethane systems intended for export are subject to the IGFEI. The DGT ruled that these gases are exempt provided that their shipment outside the tax's territorial scope of application is proven.

The question raised

1. What tax treatment must be applied for the purposes of the Tax on Fluorinated Greenhouse Gases (IGFEI) to fluorinated gases that are imported or acquired outside the territorial scope of the tax to manufacture polyurethane systems that are ultimately exported outside the territorial scope of the tax?

The DGT's ruling

Fluorinated gases imported or acquired for the manufacture of products that are subsequently exported or sent to another EU Member State are exempt from the IGFEI. To apply for the exemption, the entrepreneur must request the accreditation card of registration in the territorial register and a declaration of destination. Shipments outside the territorial scope must be evidenced by the export customs declaration (DUA) or, in intra-Community shipments, by contract, invoice, or transport documents.

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