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Base imponible (Artículo 69 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 310-311 |
Page 310
La base imponible estará constituida por:
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Para los medios de transporte nuevos, la base imponible será el valor que con ocasión de la adquisición del medio de transporte se haya determina-
Page 311
do como base imponible a los efectos del Impuesto sobre el Valor Añadido, de un impuesto equivalente o, a falta de ambos, por el importe total de la contraprestación satisfecha por el adquirente, determinada conforme al artículo 78 de la Ley del IVA (Ley 37/1992).
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Para los medios de transporte usados, la base imponible será su valor de mercado en la fecha del devengo del impuesto.
Para evitar que pueda haber discrepancias en la interpretación de lo que se debe entender como «valor de mercado», el legislador establece que los sujetos pasivos podrán utilizar, para determinar este valor de mercado, los precios medios de venta aprobados el efecto por el ministro de Economía y Hacienda vigentes en el momento del devengo del impuesto.
Estos precios medios de venta se publican anualmente por el ministerio de Economía y Hacienda mediante ordenes, y se utilizan para la valoración de los medios de transportes...
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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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