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Régimen suspensivo (Artículo 4.27 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 134-135 |
Page 134
La Ley define el régimen suspensivo como el régimen fiscal consistente en la suspensión de impuestos especiales, aplicable a la fabricación, transformación, tenencia o circulación de productos objeto de los impuestos especiales no incluidos en un régimen aduanero suspensivo.
La particularidad del régimen suspensivo consiste en que, habiéndose producido el hecho imponible (los productos ya se han fabricado o importado), no se ha producido todavía el devengo, y por lo tanto, no es exigible el impuesto.
Este concepto, básico y determinante en el funcionamiento de las estructuras de los diferentes Impuestos Especiales de Fabricación, es nuevo y único. Así, en cualquier otro de los impuestos indirectos, siempre coincide en el tiempo el hecho imponible con el devengo. Y por lo tanto, con la realización del hecho imponible es exigible el impuesto.
En cambio en los Impuestos Especiales de Fabricación, mediante la figura del régimen suspensivo, se puede producir el hecho imponible y en cambio no ser exigible todavía el impuesto. Y es más, no sólo se permite el diferimiento en la tributación a partir del momento en que se produce el hecho imponible (fabricación o importación), sino que además se permite que los productos en régimen suspensivo puedan permanecer almacenados, ser transformador y ser trasladados bajo dicho régimen.
La existencia del régimen suspensivo tiene dos motivos:
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El primer motivo se debe a la necesidad de evitar el desfase temporal que existe entre el momento en que se produce el hecho imponible y el
Page 135
momento en el que se produce el devengo del impuesto, con el perjuicio económico o coste financiero que conllevaría.
Como veremos más adelante, se puede identificar el devengo del impuesto con la puesta a consumo de los productos. Si no existiera el régimen suspensivo, en el momento de producirse el hecho imponible sería exigible el impuesto, aunque todavía no exista puesta a consumo.
Por ejemplo, un bodeguero obtiene un vino que no pondrá a disposición de los consumidores hasta que no haya pasado cierto tiempo de...
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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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