Doctrine by topic · DGT Observatory

Fluorinated Gases Activity Code: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2026

Current position

To acquire exempt fluorinated gases, the taxpayer must be registered in the territorial Registry and possess the Fluorinated Gases Activity Code (CAF). In import operations, registration must be requested as an importer at the management office of the tax residence. The CAF is proven by means of an identification card that allows for the exemption on purchases.

The DGT's position remains constant regarding the requirement for registration in the territorial registry and obtaining the CAF to hold the status of reseller. Rulings have specified the operability of the registry, the validity of the CAF card, and the obligation to register for importers.

Turning points

  1. V0347-17

    Specifies that the office will issue a card with the CAF, which must be presented to suppliers to allow for the exemption on purchases.

  2. V2904-18

    Establishes that the use of gases in customers' vehicle systems is considered self-consumption, granting the status of final consumer to the workshop.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V5406-26 29 Jul 2026

Mandatory registration and CAF required for fluorinated gas importers

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gases fluorados de efecto invernaderoregistro territorialcódigo de actividad de los gases fluoradosimportaciónhecho imponible Ley 16/2013RD 712/2022
Affects CompanyExpat · Non-residentIndividual
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