Consideración de los Impuestos Especiales de Fabricación (Artículo 2 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 129-130 |
Page 129
Tienen la consideración de Impuestos Especiales de Fabricación:
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Los Impuestos Especiales sobre el Alcohol y las Bebidas Alcohólicas
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El Impuesto sobre Hidrocarburos
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El Impuesto sobre las Labores del tabaco
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El Impuesto sobre la Electricidad.
A su vez, los Impuestos Especiales sobre el Alcohol y las Bebidas Alcohólicas se dividen en:
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El Impuesto sobre la cerveza
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El Impuesto sobre el Vino y las Bebidas Fermentadas
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El Impuesto sobre Productos Intermedios
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El Impuesto sobre el Alcohol y las Bebidas Derivadas
Así las cosas, dentro del grupo de Impuestos Especiales de Fabricación existen siete diferentes impuestos. Si a éstos les añadimos los otros dos Impuestos (sobre Determinados medios de transporte y sobre el carbón), tenemos que
Page 130
en total existen nueve diferentes Impuestos Especiales, todos ellos recogidos dentro de la misma Ley.
To continue reading
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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