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Concepto de transformación (Artículo 4.32 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 163-164 |
Page 163
En muchas de las definiciones de operadores ya dadas se menciona el término transformación. Según la Ley este concepto de transformación responde a unos condicionamientos especiales.
En efecto, según el punto 32 del artículo 4 de la Ley, es transformación:
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El proceso de fabricación por el que se obtienen productos objeto de los impuestos especiales de fabricación a partir, total o parcialmente, de productos que también lo son y que están sometidos a una tributación distinta a la que corresponde el producto obtenido.
Un ejemplo de este primer concepto de transformación seria añadir al vino alcohol para obtener un Producto Intermedio. La tributación del producto final es diferente de la de los productos que entran en transformación.
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también se considera transformación la operación en la que los productos de partida y finales están sometidos a la misma tributación, siempre que la cantidad de producto final obtenido sea superior a la del empleado.
Un ejemplo de este segundo concepto de transformación es el que corresponde a la mezcla de una cerveza de grado plato 15 con limonada para obtener una clara de grado plato superior a 11. Sin variar la tributación (epígrafe 3) se obtiene más producto que los que intervienen en el proceso de transformación. Otro ejemplo seria la adición de aditivos a gasolinas o gasóleos. Sin variar la tributación, se obtiene más producto que los que intervienen en el proceso de transformación.
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En todo caso, se consideran como transformación las operaciones de desnaturalización y las de adición de marcadores y trazadores.
Las condiciones especiales que se deducen de esta definición para que una operación, efectuada con productos objeto de los Impuestos...
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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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