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Devengo (Artículo 7 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 178-180 |
Page 178
Según establece el artículo 7 de la Ley, el impuesto se devengará:
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En los supuestos de fabricación, en el momento de la salida de los productos objeto de los impuestos especiales de fabricación de la fábrica o depósito fiscal o en el momento de su autoconsumo. No obstante, se efectuarán en régimen suspensivo (y por lo tanto, no se producirá el devengo del impuesto) la salida de los citados productos de fábrica o depósito Fiscal cuando se destinen:
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Directamente a otras fábricas, depósitos fiscales, a una entrega di-recta, a un destinatario registrado o a la exportación.
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A la fabricación de productos que no sean objeto de los impuestos especiales de fabricación con destino a la exportación (régimen de perfeccionamiento fiscal)
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En los supuestos de importación, en el momento del nacimiento de la deuda aduanera de importación.
No obstante, cuando los productos importados se destinen directamente a:
· Su introducción en una fábrica o depósito fiscal,
· A una entrega directa,
· Cuando circulen con destino a un destinatario registrado, o
Page 179
· A un lugar donde se produzca la salida del territorio de la comunidad de los productos sujetos a los impuestos especiales, la importación se efectuará en régimen suspensivo.
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En los supuestos de expediciones con destino a un destinatario registrado, en el momento de la recepción por éste de los productos en el lugar de destino.
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En los supuestos de entregas directas, el devengo se producirá en el momento de la recepción de los productos sujetos en el lugar de su entrega directa.
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En el momento de producirse las pérdidas distintas de las que originan la no sujeción al impuesto o, en caso de no conocerse este momento, en el de la comprobación de tales pérdidas, en los supuestos de tenencia o circulación en régimen suspensivo de los productos objeto de los impuestos especiales de fabricación.
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En los supuestos de ventas a distancia, en el momento de la entrega de los productos al destinatario.
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En los supuestos de expediciones con destino a un receptor autorizado, en el momento de la recepción por éste de los productos en el lugar de destino.
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En el supuesto e irregularidades en la circulación en régimen suspensivo, en la fecha de inicio de la circulación, salvo que se pruebe cuándo fue cometida, en cuyo caso, éste será el momento del devengo.
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En el supuesto de irregularidades en la circulación intracomunitaria de productos sujetos a impuestos especiales de fabricación con el...
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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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