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Impuesto Especial sobre los Productos Intermedios
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 233-236 |
Page 233
Forman parte del ámbito objetivo del Impuesto sobre los Productos Intermedios:
· Los productos clasificados en los códigos Nc 2204, 2205 y 2206 y que no estén comprendidos en el ámbito objetivo del Impuesto sobre la cerveza, ni en el del Impuesto sobre el Vino y las Bebidas Fermentadas, y
Page 234
· Que tengan un grado alcohólico volumétrico adquirido superior a 1,2 por 100 vol. (si no estaríamos ante una bebida analcohólica) e inferior o igual a 22 por 100 vol. (si no estaríamos dentro del ámbito objetivo del Impuesto sobre el Alcohol y las Bebidas Derivadas).
En términos generales, se consideran productos intermedios los productos de las partidas citadas (que son las mismas que hemos relacionado al hablar del ámbito objetivo de la cerveza y del Vino y de las Bebidas Fermentadas), pero con la diferencia de que para su obtención se le ha añadido alcohol, y por lo tanto, no pueden entrar en el ámbito objetivo de la cerveza o del Vino y las Bebidas Fermentadas.
En otras palabras: la cerveza, el vino y las bebidas fermentadas se obtienen por la fermentación espontánea de mostos o jugos, es decir, que todo su contenido alcohólico procede de la fermentación natural de esos productos. En cambio el contenido alcohólico de los productos intermedios es el resultado de añadir alcohol a las bebidas de las que se parte, ya sea total o parcialmente.
Algunos ejemplos de productos intermedios son:
· Los vinos encabezados, como los finos, manzanillas, abocados, soleras (de Jerez, montilla, moriles,..).
· Los vinos generosos, como los de málaga, los moscateles, las garnachas, los vinos dulces, etc...
· Los vermuts a base de vinos alcoholizados y/o aromatizados.
· Los vinos de oporto.
· Las sangrías a base de vino alcoholizado con brandy u otras bebidas derivadas y mezclados con zumos o esencias de frutas.
Además de los supuestos de no sujeción genéricos para todos los impuestos, la Ley contempla un supuesto de no sujeción específico para los vinos con denominación de origen moriles-montilla, tarragona, Priorat y terra Alta, cuando la adición de alcohol al vino de que se parte se efectúa en una cuantía tal que su grado alcohólico volumétrico adquirido no...
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Request your trial- Impuestos Especiales
- Los impuestos especiales de fabricación
- Impuesto Especial sobre la Cerveza
- Impuesto Especial sobre el Vino y las Bebidas Fermentadas
- Impuesto Especial sobre los Productos Intermedios
- Impuesto Especial sobre el Alcohol y las Bebidas Derivadas
- Impuesto Especial sobre Hidrocarburos
- Impuesto Especial sobre la Labores del Tabaco
- Impuesto Especial sobre la Electricidad
- Impuesto Especial sobre el Carbón
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