Devoluciones (Artículo 22 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 224-225 |
Page224
Además de las devoluciones comunes a todos los impuestos, que se han relacionado en el apartado 13 de este capítulo y referidas a lo dispuesto en el artículo 10 de la Ley, el artículo 22 también de la Ley establece unos casos de devoluciones que son comunes a todos los impuestos sobre el alcohol y las bebidas alcohólicas. A continuación pasamos a relacionar estos supuestos:
Tendrá derecho a la devolución quien utilice alcohol o bebidas alcohólicas en la preparación de aromatizantes para la elaboración de productos alimenticios y de bebidas analcohólicas.
También tendrá derecho a la devolución quien utilice alcohol o bebidas alcohólicas directamente, o como componentes de productos semielaborados, para la producción de alimentos rellenos u...
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