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A query was raised regarding whether storing gases in cryogenic tanks located at a customer's premises triggers obligations under the Economic Activities Tax (IAE). The DGT ruled that delivery and storage do not constitute a separate taxable event; however, the installation of tanks owned by the company does constitute an independent activity.
Cuestión planteada Consideración de los denominados "tanques criogénicos en cliente" donde se almacena el gas, tras su venta y entrega en el domicilio del cliente, a efectos del Impuesto sobre Actividades Económicas.
La entrega y depósito de gases en instalaciones del cliente no genera obligación de alta en nuevas rúbricas por no ser un hecho imponible diferenciado de la fabricación o comercio. No obstante, si la empresa instala tanques de su propiedad, esto sí es una actividad independiente que requiere alta en rúbricas de montaje, comercio de maquinaria o alquiler de bienes muebles, según corresponda. La venta de los gases fabricados debe realizarse en el mismo local de fabricación para estar comprendida en las facultades de las rúbricas de fabricación.
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