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 |
Page 310
El impuesto se devengará según las siguientes reglas:
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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.
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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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