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 |
Page310
La base imponible estará constituida por:
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-
Page311
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).
Para los medios...
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