Devengo (Artículo 68 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 310-310 |
Page310
El impuesto se devengará según las siguientes reglas:
En el caso de primera matriculación definitiva del medio de transporte, el impuesto se devengará en el momento en que el sujeto pasivo presente la solicitud de la primera matriculación.
En el caso de los medios de transporte utilizados por residentes o de titulares de establecimientos permanentes en España, el impuesto se devengará el día siguiente a la finalización del plazo de 30 días siguientes al inicio de su...
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