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Obligados tributarios (Artículo 8 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 180-183 |
Page 180
En Impuestos Especiales los sujetos pasivos tienen la obligación de ingresar las cuotas devengadas y posteriormente a repercutir su importe sobre los adquirentes de los productos objeto de los impuestos especiales de fabricación, quedando éstos obligados a soportarlas. Se cumple así con la condición que caracteriza a los impuestos indirectos según la cual el impuesto debe ser soportado por el consumidor.
Los sujetos pasivos están obligados al ingreso de las cuotas devengadas mediante declaraciones liquidaciones según modelo oficial, y en los plazos fijados.
Según dispone el artículo 8 de la Ley, se distingue entre sujetos pasivos, responsables y obligados, en la forma que sigue.
Son sujetos pasivos en calidad de contribuyentes:
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Los depositarios autorizados en los supuestos en que el devengo se produzca a la salida de una fábrica o depósito fiscal, o con ocasión de un autoconsumo.
Page 181
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Las personas físicas o jurídicas y entidades obligadas al pago de la deuda aduanera cuando el devengo se produzca con motivo de una importación.
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Los destinatarios registrados en relación con el impuesto devengado a la recepción de los productos.
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Los receptores autorizados en relación con el impuesto devengado con ocasión de la recepción de los productos a ellos destinados en los sistemas de envíos garantizados.
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Los depositarios autorizados y los destinatarios registrados en los supuestos de entregas directas.
Son sujetos pasivos en calidad de sustitutos del contribuyente los representantes fiscales en el sistema de ventas a distancia.
Son responsables de las deudas tributarias en la circulación intracomunitaria los depositarios autorizados en relación con los productos expedidos en régimen suspensivo a cualquier Estado miembro, cuando no hayan sido recibidos por el destinatario.
A tal fin, para responder de las deudas tributarias generadas por la no llegada a destino de los productos enviados en régimen...
To continue reading
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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