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Impuesto Especial sobre la Cerveza
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 227-230 |
Page 227
Según dispone el artículo 24 de la Ley, el ámbito objetivo del Impuesto sobre la cerveza está integrado por la cerveza (código Nc 2203) y por los productos constituidos por mezclas de cerveza con bebidas analcohólicas (clasificados en el código 2206), siempre que, en ambos casos, su grado alcohólico volumétrico adquirido sea superior a 0,5 por 100 vol.
La Ley define lo que es cerveza por todo producto clasificado en el código Nc 2203. A los efectos de este estudio, la cerveza es una bebida alcohólica que se obtiene por el siguiente proceso:
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En primer lugar, se debe obtener lo que se denomina mosto de la cerveza, que es una sustancia que se obtiene al hervir con agua la malta de cebada o trigo (malta es el grano tostado) y lúpulo. También pueden añadirse algunas cantidades de otros cereales sin maltear o tostar, tales como maíz o arroz. La adición de lúpulo desarrolla los principios amargos y aromáticos y permite una mejor conservación del producto.
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Finalmente la cerveza se obtiene por la fermentación del mosto de la cerveza mediante la adición de levaduras. Como en toda fermentación, la levadura transforma los azúcares y almidones del mosto procedentes de los cereales en alcohol etílico y gas carbónico (co2).
En el código Nc 2206 se incluyen las mezclas de cerveza con bebidas analcohólicas, como por ejemplo el shandy o la clara, que son mezclas de cerveza con limonada con un grado alcohólico final superior al 0,5 % vol.
Page 228
No puede considerarse como formando parte del ámbito objetivo del Impuesto sobre la cerveza la cerveza sin alcohol, que está definida en el punto 3 del artículo 58 del reglamento como aquella bebida de un grado alcohólico volumétrico adquirido no superior a 0,5% vol. Que presente los demás caracteres de cerveza de malta y que se clasifique en el código Nc 2202. La partida 2202 de la Nomenclatura combinada comprende, entre otros productos, las bebidas no alcohólicas.
La base imponible estará constituida por el volumen de productos comprendidos dentro del ámbito objetivo del impuesto, expresado en hectolitros de producto acabado a la temperatura de 20ºc.
Y el impuesto se exigirá conforme a los siguientes epígrafes:
Epígrafe 1.a). Productos con un grado...
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