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Hecho imponible (Artículo 5 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 133-134 |
Page 133
Según el artículo 5 de la Ley, están sujetas a los impuestos especiales de fabricación, la fabricación e importación de los productos objeto de dichos impuestos dentro del territorio de la comunidad.
Como puede comprobarse, aun cuando la Ley sólo rige dentro del ámbito territorial interno, está ampliando el concepto de hecho imponible a todo el territorio comunitario. La Ley no distingue entre un hecho imponible producido en el ámbito territorial interno de otro producido en el ámbito territorial comunitario. La Ley, siguiendo lo establecido en las Directivas comunitarias, define un hecho imponible común producido dentro del ámbito comunitario.
Pero luego el propio artículo 5 añade que lo anterior sólo será de aplicación respecto de los productos que se encuentren en el ámbito territorial interno de cada uno de los impuestos. Es decir, que si bien es cierto que se establece un hecho imponible común en todo el territorio de la comunidad, sólo será hecho imponible en territorio español si los productos objeto de fabricación o importación se encuentran en nuestro ámbito territorial interno.
Aunque se defina un hecho imponible común, rige el principio de tributación en destino: allá donde se produzca el consumo, se producirá la tributación. Es decir, un...
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Request your trial- Impuestos Especiales
- Disposiciones comunes a todos los impuestos especiales de fabricación
- Hecho imponible (Artículo 5 de la Ley)
- Régimen suspensivo (Artículo 4.27 de la Ley)
- Ultimación del régimen suspensivo (Artículo 11 de la Ley)
- Regímenes aduaneros suspensivos (Artículo 4.26 de la Ley)
- Los operadores en operaciones objeto de los Impuestos Especiales de Fabricación. Procedimientos de circulación intracomunitaria
- Concepto de transformación (Artículo 4.32 de la Ley)
- Control de operadores y establecimientos
- Supuestos de no sujeción. Pérdidas (Artículo 6 de la Ley)
- Devengo (Artículo 7 de la Ley)
- Obligados tributarios (Artículo 8 de la Ley)
- Repercusión (Artículo 14 de la Ley)
- Exenciones comunes a todos los impuestos especiales de fabricación (Artículo 9 de la Ley)
- Devoluciones (Artículo 10 de la Ley)
- Circulación
- Normas generales de gestión (Artículo 18 de la Ley)
- Controles contables (Artículo 50 del Reglamento)
- Liquidación e ingreso (Artículo 18 de la Ley y artículo 44 del Reglamento)
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