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Supuestos de no sujeción. Pérdidas (Artículo 6 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 174-178 |
Page 174
Con carácter general, la Ley de los Impuestos Especiales identifica los supuestos de no sujeción con los supuestos de pérdidas en régimen suspensivo. Y el hecho de que se centre sólo en los supuestos de pérdidas en régimen suspensivo se debe a que cualquier pérdida de productos sujetos a los Impuestos Especiales para los que ya se ha devengado el impuesto no tiene ninguna repercusión fiscal, ya que si se producen pérdidas sobre ellos, como que ya han tributado, éstas no implican ningún perjuicio para las arcas de la Administración tributaria.
En cambio, cualquier pérdida que se origine sobre productos en régimen suspensivo, podría perjudicar a la baja la recaudación por impuesto especial, ya que si existen menos productos para ser consumidos, habrá menor tributación.
Es por esto que la normativa centra los supuestos de no sujeción en las pérdidas en régimen suspensivo. Así, el artículo 6 de la Ley establece que no están sujetas a tributación en concepto de fabricación o importación:
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Las pérdidas inherentes a la naturaleza de los productos objeto de los impuestos especiales de fabricación, acaecidas en régimen suspensivo durante los procesos de fabricación, transformación, almacenamiento y transporte, siempre que, de acuerdo con las normas que reglamentariamente se establezcan, no excedan de los porcentajes fijados y se cumplan las condiciones establecidas al efecto.
Es decir, el reglamento establece para cada uno de los diferentes impuestos especiales de fabricación unos porcentajes de pérdidas admisibles. Estos porcentajes se establecen por impuesto y por tipo de operación (por ejemplo, existe un porcentaje para embotellado/envasado, para almacenamiento, para transporte, etc...). Pues bien, la pérdida se considerará un supuesto de no sujeción siempre y cuando no supere el porcentaje establecido en el reglamento, para el Impuesto Especial de que se trate y para la operación concreta de que se trate. Cualquier cantidad que supere ese porcentaje, en principio ya no tendrá la consideración de supuesto de no sujeción, y ese exceso de pérdida deberá tributar.
Page 175
concretamente, los porcentajes reglamentarios de pérdidas admisibles como supuesto de no sujeción, vienen establecidos en los siguientes artículos del reglamento:
· Para el Impuesto sobre la cerveza: lo dispuesto en el artículo 61.
· Para el Impuesto sobre el Vino y las Bebidas Fermentadas: lo dispuesto en el artículo 67.
· Para el Impuesto sobre Productos...
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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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