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Controles contables (Artículo 50 del Reglamento)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 216-217 |
Page 216
En los impuestos especiales tienen una particular importancia los controles contables que están expuestos en el artículo 50 del reglamento. Ello es así debido a que en base a lo que reflejen esos controles, los sujetos pasivos y los titulares de los establecimientos confeccionan y presentan sus declaraciones, ya sean por liquidaciones o por operaciones.
Así, es de suma importancia la correcta llevanza de esta contabilidad, reflejando en ella las operaciones que se llevan a cabo dentro de los establecimientos, así como las entradas y salidas de los mismos con el reflejo del documento de circulación correspondiente, ya que de esta contabilidad se derivan al final las cuotas a ingresar por impuesto devengado, así como la justificación de la correcta aplicación de los supuestos de exención, de aplicación de tipos reducidos y de la aplicación del régimen suspensivo.
Los aspectos más importantes del artículo 50 del reglamento los resumimos a continuación:
· Las cuentas corrientes para el control de todos los movimientos habidos en los establecimientos afectados por la normativa de estos impuestos deben llevarse en libros foliados y habilitados por la oficina gestora. Estos libros pueden sustituirse, previa autorización de la oficina gestora, por sistemas informáticos, siempre que el programa cubra las necesidades y exigencias reglamentarias.
· En los libros registro los asientos del cargo y de la data debe estar efectuados de forma tal que se diferencien los...
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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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