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 |
Page309
Serán sujetos pasivos del impuesto, los siguientes:
Las personas o entidades a cuyo nombre se efectúe la primera matriculación definitiva del medio de transporte.
Page310
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.
En los casos de modificación de las circunstancias o requisitos...
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