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Liquidación e ingreso (Artículo 18 de la Ley y artículo 44 del Reglamento)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 217-219 |
Page 217
Los modelos de las declaraciones liquidaciones de ingreso, así como los modelos de las declaraciones por operaciones son los que se indican a continuación:
Impuesto Modelo declaración liquidación
Modelo declaración operaciones
cerveza 561 558 Vino y Bebidas Fermentadas --- 553 Productos Intermedios, régimen general 562 555 Productos Intermedios, régimen art. 32 563 556 Alcoholes 563 554 Bebidas Derivadas 563 557 Hidrocarburos 564 570 tabaco 566 580 Electricidad 560 ---carbón 595 596
Las declaraciones de operaciones deben presentarse por los sujetos pasivos con carácter complementario de las declaraciones liquidaciones. Se presentan en las oficinas gestoras dentro del mismo plazo que el establecido para la presentación de las declaraciones liquidaciones, plazos marcados por el artículo 44.3 del reglamento y que a continuación se exponen. En estas declaraciones, se recogen en base a los datos de los libros registro oficiales de contabilidad de
Page 218
existencias, las operaciones realizadas en el mes o trimestre, según los plazos de presentación de las declaraciones liquidaciones.
Los periodos de liquidación y los plazos para la presentación de la declaración liquidación y, en su caso, ingreso simultáneo de las cuotas, serán los siguientes:
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Impuesto sobre Hidrocarburos y sobre las Labores del tabaco.
Periodo de liquidación: un mes natural.
Plazo: los veinte primeros días naturales siguientes a aquel en que finaliza el mes en que se han producido los devengos.
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Impuestos sobre el Alcohol y las Bebidas Alcohólicas.
Período de liquidación: un trimestre natural, salvo que se trate de sujetos pasivos cuyo período de liquidación en el IVA fuera mensual, en cuyo caso también será mensual el período de liquidación de estos impuestos. Plazo: si el periodo de liquidación es trimestral, los veinte primeros días naturales del segundo mes siguiente a aquel en que finaliza el trimestre en que se han producido los devengos. Si el período de liquidación es mensual, los veinte primeros días naturales del tercer mes siguiente a aquel en que finaliza el mes en que se han producido los devengos.
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Impuesto sobre la Electricidad.
Período de liquidación: un trimestre natural, salvo que se trate de sujetos pasivos cuyo período de liquidación en el IVA fuera mensual, en cuyo caso también será mensual el período de liquidación...
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- 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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