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Sujetos pasivos (Artículo 67 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 309-310 |
Page 309
Serán sujetos pasivos del impuesto, los siguientes:
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Las personas o entidades a cuyo nombre se efectúe la primera matriculación definitiva del medio de transporte.
Page 310
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En los casos de vehículos utilizados por residentes o de titulares de establecimientos permanentes en España, los sujetos pasivos serán estas personas o entidades que utilizan dichos vehículos en el territorio de aplicación del impuesto.
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En los casos de modificación de las circunstancias o requisitos determinantes de los supuestos de no sujeción o de exención, los sujetos pasivos serán las personas o entidades a cuyo nombre se encuentre matriculado el medio de...
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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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