Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The tax accrues at the time of delivery or upon the total or partial collection of advance payments in manufacturing. The status of reseller to access the exemption requires registration in the corresponding territorial registry. Managers are only taxpayers when they perform the elimination, recovery, destruction, recycling, or regeneration of the gases.
The DGT's position remains stable in the application of the regulation. The doctrine has progressively clarified the scope of liability, delimiting who is the final consumer (such as installers with limited certificates) and who is the taxpayer (managers performing recovery). No changes in criteria are observed, but rather a delimitation of taxable persons and formal obligations.
Turning points
Clarifies that installers with certificates for charges of less than 3 kg are final consumers and cannot act as exempt resellers.
Delimits the liability of managers, establishing that only those who perform elimination or recovery are taxpayers of the tax.
Analysis based on 22 of 22 rulings with a stated position. Updated 24 September 2026.