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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 |
Page 224
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:
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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.
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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 otros, siempre que el contenido de alcohol en cada caso no supere los 8,5 litros de alcohol puro por cada 100 kilogramos de producto en el caso de bombones, y 5 litros de alcohol puro por cada 100 kilogramos de producto en el caso de otro tipo de productos.
Page 225
Las condiciones para poderse acoger a las devoluciones expuestas en los puntos 1 y 2 están recogidas en el artículo 54 del reglamento, y en esencia, son:
· Previo al inicio de producirse los consumos, el interesado deberá solicitar al centro gestor el reconocimiento a tener el derecho a obtener la devolución.
· A la referida solicitud, deberá acompañar una memoria descriptiva del proceso, de los productos sujetos al impuesto que intervienen y para los que se solicitará la devolución, así como de los productos resultantes. Debe incluirse igualmente en la memoria una previsión de consumo anual de productos.
· Obtenida la autorización, que se concede por 5 años, el interesado deberá solicitar su inscripción en el registro territorial de su oficina gestora y obtener el correspondiente CAE de usuario con derecho a devolución (código de actividad Ac).
· Finalmente, para obtener la devolución...
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