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Devoluciones (Artículo 66 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 307-308 |
Page 307
La Ley, en su artículo 66.3, establece un único supuesto de devolución en favor de los empresarios dedicados profesionalmente a la reventa de medios de transporte. Concretamente, estos empresarios tendrán derecho a la devolución del impuesto respecto de aquellos medios de transporte que acrediten haber enviado con carácter definitivo fuera del territorio de aplicación del impuesto antes de que hayan transcurrido cuatro años desde la realización del hecho imponible.
La devolución...
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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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