Doctrine by topic · DGT Observatory

Refund: evolution of DGT doctrine

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

Stable position Medium confidence 22 rulings · 2015–2026

Current position

The refund of tax on fluorinated gases requires proof of the shipment of products outside the territory of application. Only those who can demonstrate the exit of the goods are entitled to request it. Entities that do not manufacture, import, or acquire the gases through intra-Community transactions do not hold the status of taxpayers and cannot apply exemptions.

The DGT's position does not show a single doctrinal evolution, as the rulings deal with different matters: credit offsetting, rectification of self-assessments, and the fluorinated gases regime. Regarding fluorinated gases, the doctrine has become more precise to limit the right to a refund exclusively to those who prove the exit of the goods from the territory.

Turning points

  1. V1984-24

    Specifies that the entity that does not manufacture, import, or acquire the gases through intra-Community transactions is not a taxpayer and can only request the refund if it proves the shipment outside the territory.

Analysis based on 21 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V1274-24 31 May 2024

Tax deductions or refunds available for plastic packaging exported from Spain

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesadquisición intracomunitariaimportacióndeduccióndevolución Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
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