Devoluciones (Artículo 66 de la Ley)

AuthorEduardo Berché Moreno
ProfessionCatedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL
Pages307-308

Page307

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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