Tax benefits

Cases of deduction

An intra-Community customer may deduct the amount of tax paid in respect of gases acquired which have been dispatched by him, or by a third party in his name or on his behalf, outside Spanish territory.

The deduction may be made in the self-assessment corresponding to the settlement period in which the shipment takes place, by deducting from the tax due the amount of tax paid in respect of gases that have been shipped outside Spanish territory.

The deduction is conditional on the consignment being proven to the State Tax Administration Agency by any legally admissible means of proof and on proof of payment of the tax.

If the amount of the deduction exceeds the amount of tax due in the settlement period, the excess may be offset in subsequent self-assessments, provided that four years have not elapsed since the end of the settlement period in which the excess occurred.

If the amount of the deduction exceeds the amount of the contributions accrued in the last settlement period of the calendar year, a refund of the credit balance in the self-assessment corresponding to that period may be requested.