Back to index
V2926-17 14 November 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · igfei

IGFEI not required for gas loss due to theft, fire or accident if prior accrual has not occurred

A distribution company has enquired whether the loss of fluorinated gases due to theft, fire or accident during transport triggers IGFEI obligations. The DGT has ruled that if the taxable event has not occurred prior to the incident, no tax is due; however, if the tax had already accrued, no deduction or refund is permitted.

The question raised

In the event that during the transport of gases subject to the IGFEI a theft, fire, or accident occurs, resulting in the loss of the fluorinated gas, the consequences of such events for the purposes of the IGFEI are to be determined.

The DGT's ruling

If the theft, fire, or accident occurs before the taxable event and the accrual of the tax, the IGFEI shall not be levied on the lost gases, provided that this is proven to the Tax Agency. However, if the tax had already accrued due to a prior sale or delivery, the victim shall not be entitled to deduct or obtain a refund of the taxes incurred, as the regulations do not provide for such a possibility in these cases.

Book your free first meeting