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...
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