Exenciones comunes a todos los impuestos especiales de fabricación (Artículo 9 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 185-186 |
Page 185
Estarán exentas la fabricación e importación de productos objeto de los impuestos especiales de fabricación que se destinen:
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A ser entregados en el marco de las relaciones diplomáticas o consulares
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A organizaciones internacionales reconocidas como tales en España y a sus miembros.
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A las fuerzas armadas de cualquier Estado, distinto de España, que sea parte del tratado del Atlántico Norte (OTAN).
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Al consumo en el marco de un acuerdo celebrado con países terceros u...
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