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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.
Cuestión planteada 1. ¿Qué tratamiento fiscal debe darse a efectos del Impuesto sobre Gases Fluorados de Efecto Invernadero (IGFEI) a los gases fluorados que se importan o adquieren fuera del territorio de aplicación del impuesto para fabricar sistemas de poliuretano que, finalmente, se exportan fuera del territorio de aplicación del impuesto?
Los gases fluorados que se importen o adquieran para fabricar productos que luego se exporten o envíen a otro Estado miembro de la UE están exentos del IGFEI. Para aplicar la exención, se debe solicitar al empresario la tarjeta acreditativa de inscripción en el registro territorial y una declaración de destino. El envío fuera del ámbito territorial debe acreditarse mediante el DUA de exportación o, en envíos intracomunitarios, mediante contrato, factura o documentos de transporte.
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