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Repercusión (Artículo 14 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 183-185 |
Page 183
Como ya ha quedado indicado en el punto anterior, los sujetos pasivos deben repercutir el importe de las cuotas devengadas sobre los adquirentes de los productos objeto de los impuestos especiales, quedando éstos obligados a soportarlas.
Esta norma general está totalmente de acuerdo con la filosofía del impuesto, ya que éste debe ser soportado por el consumidor. El sujeto pasivo actúa como recaudador de cuotas que repercute en factura a los adquirentes de los productos gravados.
Una excepción a esta norma general la establece el artículo 14.2 de la Ley, según el cual cuando la fabricación, la transformación o el almacenamiento en régimen suspensivo se realicen por cuenta ajena, el sujeto pasivo deberá repercutir el importe de las cuotas devengadas sobre aquel para el que realiza la operación. Es decir, en aquellos casos en los que el devengo no se produce por una
Page 184
entrega o adquisición, igualmente el sujeto pasivo estará obligado a repercutir la cuota devengada sobre quien ha provocado o motivado el devengo.
No pueden repercutirse las cuotas que resulten como consecuencia de actas de la Inspección.
Finalmente, destacar que la Ley establece que los sujetos pasivos que hayan efectuado el ingreso de las correspondientes cuotas tributarias por impuestos especiales, gozarán de los mismos derechos y garantías que a la Hacienda Pública reconoce la Ley general tributaria, frente a los obligados a soportar la repercusión de dichas cuotas y por el importe de éstas integrado en los créditos vencidos y no satisfechos por tales obligados.
Es decir, que la Ley reconoce a los sujetos pasivos de los impuestos especiales el derecho de acreedor preferente, cosa lógica pues ingresaron unas cuotas que, posteriormente, no les fueron pagadas.
En el artículo 18 del reglamento, se dan las normas sobre la forma en que debe efectuarse la repercusión. Los casos que se contemplan son los siguientes:
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Devengo del impuesto con ocasión de salida de fábrica o depósito fiscal.
En estos casos, la repercusión deberá efectuarse mediante factura en la que los sujetos pasivos harán constar separadamente del importe del producto o del servicio prestado, la cuantía de las cuotas repercutidas por impuesto especial, consignando el tipo impositivo aplicado.
Cuando la consignación separada de la repercusión del impuesto, en la forma indicada en el apartado anterior, perturbe sustancialmente 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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