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A Spanish distributor of refrigeration equipment has enquired whether it can charge the Greenhouse Gas Fluorinated Tax (IGFEI) to an Italian manufacturer when performing warranty repairs. The Directorate-General for Taxes (DGT) has ruled that if the manufacturer is the end consumer, the transaction is subject to the tax rather than exempt, and the tax must be charged on the invoice.
Cuestión planteada La consultante plantea si la empresa B puede repercutir el Impuesto sobre Gases Fluorados de Efecto Invernadero a la empresa A, no establecida en territorio español.
Los revendedores inscritos en el registro territorial con el CAF correspondiente pueden adquirir los gases exentos para su posterior uso en reparaciones. Sin embargo, la empresa A, al ser quien paga por la reparación, tiene la condición de consumidor final. Por tanto, la entrega de gases realizada por la empresa B a la empresa A está sujeta al impuesto y no es exenta, debiendo la empresa B repercutir las cuotas devengadas de forma separada en la factura.
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