Naturaleza de los Impuestos Especiales (Artículo 1 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 128-129 |
Page 128
La Ley 38/1992 define a los Impuestos Especiales como tributos de naturaleza indirecta que recaen sobre consumos específicos y gravan, en fase única, la fabricación, importación, y en su caso, la introducción en el ámbito territorial interno de determinados bienes. También recaen sobre la matriculación de determinados medios de transporte y la puesta a consumo de carbón.
Al tratarse de impuestos indirectos, su devengo y su tributación quedarán condicionados a que se produzca una determinada operación (en el caso de los Impuestos Especiales, un consumo específico y determinado para cada impuesto). Si existe el consumo, habrá tributación. Y en ausencia de éste, no debería existir tributación.
Resaltar también el hecho de que los Impuestos Especiales gravan en fase única una serie de operaciones, es decir, que la tributación se efectúa una sola vez. No estamos ante un impuesto deducible ni existen sucesivas repercusiones tal y como sucede es el Impuesto sobre el Valor Añadido. Aquí la tributación se
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Request your trial- Impuestos Especiales
- Introducción
- Legislación básica de los Impuestos Especiales
- Naturaleza de los Impuestos Especiales (Artículo 1 de la Ley)
- Consideración de los Impuestos Especiales de Fabricación (Artículo 2 de la Ley)
- Estructura de la ley
- Definiciones
- Ámbitos territoriales
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