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Regime for deferring accrual in acquisitions of fluorinated gases (Section NINE 4 of article 5 of the Tax Law)
The person or entity authorized to have the deferral regime provided for in section NINE 4 of article 5 of the Tax Law applied to their purchases of gases subject to the tax is called a “storer of fluorinated gases”.
By virtue of this deferral regime, when after the manufacture of the gases subject to the tax they are delivered or made available to an authorized warehouser or when the manufacturer, importer or intra-community purchaser has the status of warehouseman, the accrual of the tax occurs at the moment in which the “storer of fluorinated gases” delivers or makes available the acquired gases to anyone who does not have such status or when they are used.
For this deferral of tax accrual to be applicable, the “storer of fluorinated gases” must prove their status to the seller, or to the import Customs, by providing the corresponding authorization from the Management Office.
The status of “storer of fluorinated gases” requires prior authorization from the Management Office and registration in the Territorial Tax Registry as a storekeeper (activity code G4).
You can obtain information on how to request authorization and registration in the territorial tax registry as a warehouseman at the following link: