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V3330-14 12 December 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados de efecto invernadero

Polyol components are not considered mixtures for IGFEI purposes

A company has requested clarification on whether polyol components containing fluorinated gases with a GWP below 150 are subject to the tax. The DGT has ruled that these components do not constitute mixtures for tax purposes and that gases with a GWP below 150 are exempt.

The question raised

1. The "polyol components" are mixtures of different substances or products, one of which is a fluorinated greenhouse gas within the scope of the Tax on Fluorinated Greenhouse Gases. The global warming potential (GWP) of these mixtures may be less than 150 when the fluorinated gas is mixed with other substances having no global warming potential. In this regard, it is requested to know whether mixtures of several substances, at least one of which is a fluorinated greenhouse gas, with a total GWP of the mixture of less than 150, are included in the scope of the Tax on Fluorinated Greenhouse Gases, in accordance with the definition established in number 4 of section five of article 5 of Law 16/2013, of 29 October, establishing certain measures in the field of environmental taxation and adopting other tax and financial measures.

The DGT's ruling

Polyol components are not considered mixtures for the purposes of the IGFEI because polymers are neither emissible substances nor do they function as blowing agents. The fluorinated gases comprising said components shall only be taxed if their global warming potential (GWP) exceeds 150. Gases with a GWP equal to or less than 150 are not subject to the tax.

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