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Hecho imponible (Artículo 65 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 300-302 |
Page 300
La Ley define en su artículo 65, aquellos supuestos de matriculaciones de vehículos y medios de transporte que originan el devengo del impuesto. Estos supuestos de matriculación serían las operaciones para las que se estableció este impuesto. Pero además existen otros supuestos que también pueden ser hecho imponible y originar el devengo del impuesto. A continuación analizaremos todos estos casos.
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En primer lugar, la Ley establece que estarán sujetas al impuesto la prime-ra matriculación definitiva en España de los siguientes vehículos y medios de transporte:
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De vehículos automóviles, nuevos o usados, provistos de motor para su propulsión.
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De embarcaciones y buques de recreo o de deportes náuticos, nuevos o usados, que tengan más de ocho metros de eslora, en el registro de matrícula de Buques, en caso de no ser inscribibles en dicho registro, la primera matriculación en el registro de la correspondiente Federación deportiva.
Tienen la consideración de embarcaciones y buques de recreo o de deportes náuticos:
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Las embarcaciones que se inscriban en las listas sexta o séptima del registro de matrícula de Buques, ordinario o especial o, en su caso, en el registro de la correspondiente Federación deportiva.
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Las embarcaciones distintas de las citadas en el párrafo anterior que se destinen a la navegación privada de recreo.
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De las motos náuticas, nuevas o usadas, cualquiera que sea su eslora.
Tienen la consideración de motos náuticas las embarcaciones propulsadas por un motor y proyectadas para ser manejada por una o más personas sentadas, de pie o de rodillas, sobre los límites de un casco y no dentro de él.
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De aviones, avionetas y demás aeronaves, nuevas o usadas, provistas de motor mecánico, en el registro de Aeronaves.
Page 301
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Por su parte, la Disposición Adicional Primera de la Ley establece que deberán ser objeto de matriculación definitiva en España los medios de transporte, nuevos o usados, cuando se destinen a ser utilizados en el territorio español por personas o entidades que sean residentes en España o que sean titulares de establecimientos situados en España. Es decir, que esos medios de transporte, aun cuando dispongan de matrícula correspondiente a otro Estado miembro de la UE o de otro país tercero, si son utilizados en territorio español por personas o entidades residentes en España, deberán ser objeto de matriculación en España.
Para ello, la normativa establece un plazo de 30 días siguientes al...
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Request your trial- Impuestos Especiales
- Impuesto especial sobre determinados medios de transporte
- Consideraciones generales
- Hecho imponible (Artículo 65 de la Ley)
- Ámbito de aplicación (Artículo 65 de la Ley)
- Supuestos de no sujeción (Artículo 65 de la Ley)
- Exenciones (Artículo 66 de la Ley)
- Devoluciones (Artículo 66 de la Ley)
- Reducciones (Artículo 66 de la Ley)
- Sujetos pasivos (Artículo 67 de la Ley)
- Devengo (Artículo 68 de la Ley)
- Base imponible (Artículo 69 de la Ley)
- Tipos impositivos (Artículo 70 de la Ley)
- Bibliografía
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