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An HVAC company has enquired whether it must fulfil tax obligations when installing new appliances that come pre-filled with gas from the factory. The Directorate General of Taxes (DGT) has ruled that the company is not a taxpayer in these specific operations, although it must still comply with certain requirements if it performs maintenance services as a reseller.
Cuestión planteada Obligaciones formales debe cumplir a efectos del Impuesto de Gases Fluorados de Efecto Invernadero relativas a la instalación de los aparatos nuevos que llevan incorporada la carga de gas fluorado de fábrica.
La instalación de aparatos nuevos con precarga de fábrica no constituye hecho imponible, por lo que la empresa no es contribuyente ni tiene obligaciones formales por esos gases. Sin embargo, si realiza mantenimientos con la condición de revendedora, debe llevar registro de existencias, presentar declaraciones recapitulativas (modelo 586) y autoliquidaciones cuatrimestrales (modelo 587).
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