Tipos impositivos (Artículo 70 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 311-315 |
Page 311
Para la determinación de los tipos impositivos aplicables a cada uno de los medios de transporte objeto de tributación, la normativa vigente clasifica en diferentes epígrafes a dichos medios en función de sus emisiones de co2, expresadas en gramos emitidos de co2 por cada kilometro recorrido. Y a cada epígrafe la Ley le asigna un tipo impositivo.
Las emisiones de co2 de cada uno de los medios de transporte se acreditarán por medio de un certificado expedido al efecto por el fabricante o importador del vehículo, excepto en los casos en que dichas emisiones consten en la
Page 312
tarjeta de inspección técnica o en cualquier otro documento de carácter oficial expedido individualmente respecto del vehículo de que se trate.
Para poder determinar qué tipo impositivo se debe aplicar, primero se debe establecer en qué epígrafe se clasifica el medio de transporte objeto de tributación, en base a sus emisiones de co2. Y para ello, la Ley establece los siguientes epígrafes:
Epígrafe 1º
Vehículos cuyas emisiones oficiales de co2 no sean superiores a 120 g/ km, con excepción de los vehículos tipo «quad» y las motocicletas.
Vehículos provistos de un solo motor que no sea de combustión interna, con excepción de los vehículos tipo «quad».
Epígrafe 2º
Vehículos cuyas emisiones oficiales de co2 sean superiores a 120 g/km y sean inferiores a 160 g/km, con excepción de los vehículos tipo «quad» y las motocicletas.
Epígrafe 3º
Vehículos cuyas emisiones oficiales de co2 no sean inferiores a 160 g/km y sean inferiores a 200 g/km, con excepción de los vehículos tipo «quad» y las motocicletas.
Epígrafe 4º
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Vehículos cuyas emisiones oficiales de co2 sean iguales o superiores a 200 g/km, con excepción de los vehículos tipo «quad» y las motocicletas.
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Vehículos que no puedan acreditar sus emisiones de co2.
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Furgones y furgonetas acondicionados como vivienda.
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Vehículos tipo «quad». Se entiende por vehículo tipo «quad» el vehículo de cuatro o más ruedas, con sistema de dirección mediante manillar, en el que el conductor va sentado a horcajadas y que está dotado de un sistema de tracción...
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- 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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