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Impuesto Especial sobre el Vino y las Bebidas Fermentadas
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 230-233 |
Page 230
El ámbito objetivo del impuesto está integrado por el vino tranquilo, el vino espumoso, las bebidas fermentadas tranquilas y las bebidas fermentadas es-
Page 231
pumosas. A continuación pasamos a analizar que es cada uno de estos productos y a qué código Nc deben clasificarse.
Vino tranquilo. El vino tranquilo es el producto resultante de la fermentación espontánea de los mostos de uva, proceso en el que los azúcares que contiene el mosto se convierten en alcohol. Es por tanto condición fundamental para que un vino tenga esta consideración, que todo el alcohol que contiene proceda de la fermentación, y que no se haya efectuado ningún aumento artificial en la graduación a base de añadirle alcohol.
Los vinos tranquilos se clasifican en el código Nc 2204.
Vino espumoso. La distinción entre vino tranquilo y vino espumoso es consecuencia del proceso de elaboración. Un vino espumoso contiene dióxido de carbono, y es el resultado de someter un vino tranquilo a una segunda fermentación, consistente en añadir azúcar y levaduras al vino para que se produzca esa segunda fermentación, que provoca un pequeño incremento del contenido alcohólico y la aparición del característico dióxido de carbono en la bebida.
Esta segunda fermentación puede efectuarse dentro de la botella según el método champenoise, dando lugar a un champagne, cava, etc..., según el lugar donde se elabore. Pero también se puede efectuar esta segunda fermentación en grandes en-vases herméticamente cerrados, de los que una vez finalizado el proceso, se trasvasan a botellas para su comercialización. Estos últimos toman la denominación de granvas.
Son igualmente vinos espumosos los vinos tranquilos a los que directamente se les añade anhídrido carbónico. Son los vinos gaseados.
Los vinos espumosos se clasifican en el código Nc 2204.
En el código Nc 2205 se incluyen los vinos de uva preparados con plan-tas o sustancias aromáticas, como son vermuts sin adición de alcohol, vino quina y aperitivos de vino.
Bebidas fermentadas tranquilas. Hemos definido el vino tranquilo como el producto resultante de la fermentación espontánea de los mostos de uva. Pues bien, las bebidas...
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Request your trial- Impuestos Especiales
- Los impuestos especiales de fabricación
- Impuesto Especial sobre la Cerveza
- Impuesto Especial sobre el Vino y las Bebidas Fermentadas
- Impuesto Especial sobre los Productos Intermedios
- Impuesto Especial sobre el Alcohol y las Bebidas Derivadas
- Impuesto Especial sobre Hidrocarburos
- Impuesto Especial sobre la Labores del Tabaco
- Impuesto Especial sobre la Electricidad
- Impuesto Especial sobre el Carbón
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