Ámbitos territoriales

AuthorEduardo Berché Moreno
ProfessionCatedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL
Pages131-132

Page 131

6.1. Ámbito territorial interno (artículo 3 de la Ley)

Es el territorio constituido por todo el territorio español con excepción de las Islas canarias y las ciudades autónomas de ceuta y melilla. En este sentido, los Impuestos Especiales de Fabricación se exigirán en todo este referido territorio (Península y Baleares).

No obstante, en canarias serán exigibles los Impuestos sobre la cerveza, sobre los Productos Intermedios y sobre el Alcohol y las Bebidas...

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