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V2925-17 14 November 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Fluorinated gas resellers' customers must bear the tax if they are not classified as resellers

A train maintenance company acting as a fluorinated gas reseller has enquired about the status of its customer. The DGT clarifies that if the customer is not a reseller, the company must charge the tax on the invoice.

The question raised

The status held by the customer for whom the consulting company performs maintenance operations, for the purposes of the Tax on Fluorinated Greenhouse Gases.

The DGT's ruling

The reseller acquires exempt gases to perform refills or maintenance. However, when delivering the gases to the customer, if the latter does not hold the status of a reseller nor enjoys an exemption, the operation is subject to tax and not exempt. In that case, the reseller is a taxpayer and must charge the tax to the customer separately on the invoice.

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