JOHN CARLOS I

KING OF SPAIN

To all who present it and understand,

Sabed: That the General Courts have approved and I come to sanction the following Law:

EXPLANATORY STATEMENT

1

Need of the rule

The configuration of the European Economic Community as an internal market, established in the Single European Act, implies the freedom, inter alia, of the movement of goods without them being subject to controls as a result of the In the case of the internal frontiers, it is necessary to make a profound change in the indirect taxation which, in terms of the intra-Community movement, is being applied to a model based precisely on making adjustments. Tax on borders.

This modification affects the special manufacturing taxes which constitute, together with the Value Added Tax, the basic figures of indirect taxation and are set up as excise duties, by taxing the consumption of certain goods, in addition to what VAT does in its general tax condition. This double taxation is justified by the fact that the consumption of the goods which are the subject of these taxes generates social costs, which are not taken into account when fixing their private prices, which must be borne by the consumer, by means of a specific imposition that selectively serious these consumptions, in addition to its retreading function, a non-fiscal purpose as an instrument of the health, energy, transport, environmental, etc. policies.

this adaptation of indirect taxation to the new configuration of the Community as an area without frontiers must be in a harmonised way for all Member States, so as to ensure that there are no distortions of competition. competition, its effects on other Community policies will be monitored, and taxes will be made possible to be collected by the Member States where the consumption takes place.

As a result of all of the above, a set of Directives has been adopted which together with the existing pre-existing 72 /464/EEC and 79 /32/EEC constitute the definitive framework for the imposition of excise duties on Community level. In particular, these provisions are as follows:

-Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.

-Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcoholic beverages and alcohol.

-Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcoholic beverages and on alcohol.

-Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils.

-Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duty on mineral oils.

-Council Directive 72/464/EEC of 19 December 1972 on taxes other than turnover taxes on the consumption of tobacco products.

-Council Directive 79 /32/EEC of 18 December 1978 on taxes other than turnover taxes on the consumption of tobacco products.

-Council Directive 92/78/EEC of 19 October 1992 amending Directives 72 /464/EEC and 79 /32/EEC on taxes other than taxes on the turnover tax on the use of the product tobacco.

-Council Directive 92/79/EEC of 19 October 1992 on the approximation of the rates of excise duty on cigarettes.

-Council Directive 92/80/EEC of 19 October 1992 on the approximation of the rates of excise duty on tobacco products other than cigarettes.

The profound changes that the above-mentioned directives imply in respect of Law 45/1985 of 23 December, make it advisable to enact a new law regulating this part of the indirect taxation that, adapted to the new The European Community rules, as far as possible, respect the current structure and introduce all the improvements which experience has shown, in order to ensure that the management of these taxes produces the lowest possible indirect costs for the sectors concerned. affected, while ensuring the effectiveness of their management.

2

The scope of application

This law regulates all excise duties constituted, on the one hand, and in accordance with the Community's harmonization provisions, on the basis of special manufacturing taxes on the consumption of the (i) a new special tax which will be required for the purpose of vehicle registration, and for alcohol and alcoholic beverages and for tobacco products and, on the other hand, for a new excise duty to be imposed on the registration of vehicles. These special manufacturing taxes must be established at Community level, without preventing the introduction of other charges on certain services provided that they do not have the character of taxes. on the turnover and do not give rise, in intra-Community trade, to formalities relating to the crossing of frontiers.

As in other Member States, it has been considered appropriate to establish a vehicle tax which, by satisfying the conditions required at Community level, will compensate for the loss of revenue which the disappearance of the tax rate increased by the value added tax and the social costs which its use entails in the area of health, road traffic, infrastructure and the environment.

With regard to the territorial scope of application of the Law, the existing one has been maintained prior to its entry into force for each of the excise duties. With regard to excise duties, the exclusion of the Community's tax and customs area from Ceuta and Melilla, as well as the impossibility of keeping the Canary Islands within that area, with different rates compared to those of the peninsula and Balearic Islands, do not allow the integration of the operations carried out from or to these territories in the system of intra-community circulation, therefore the application of the Law in the Canary Islands, Ceuta and Melilla is carried out without the nature of the harmonised standard for Community directives, which in turn requires regulation special operations carried out between these territories on the one hand and the Balearic Islands and the Balearic Islands, or the other Member States, on the other.

3

Special manufacturing taxes

Special manufacturing taxes are set up as indirect taxes which fall on the consumption of the goods which are determined in the objective field of each of them, by taxing, in a single phase, their manufacture or their import at any point within the Community territorial scope. The references to the combined nomenclature which, in accordance with the framework directive, must correspond to the text of that nomenclature in force on 1 January 1993,

used for the purposes of this objective field.

The goods may remain under suspension as long as they do not leave the factory in which they have been obtained or from the tax warehouse in which they are stored, as well as during transport between factories and tax warehouses, although The existence of this suspensory regime avoids the appearance of financial costs as a result of the temporary gap between the performance of the taxable event and the time when the consumption.

It is also possible for intra-Community movement under suspension arrangements to be granted to certain operators in order to extend the freedom of purchase in other Community States to the maximum. For the same purpose, the intra-Community movement of products subject to special manufacturing taxes for which the tax has already been paid in a Member State is permitted, subject to tax in the State of destination and the return on the issue. The tax accrual shall take place at the end of the suspension scheme, within the internal territorial scope of application, or on the occasion of the receipt of the goods with the tax paid in another State. The circulation and possession of these circuits without the fact that the taxes in Spain have been satisfied, with the exception of the products that the private individuals use for their consumption, will constitute a tax violation.

The mandatory impact of tax on taxable persons produces the desired effect of the tax being actually borne by the consumer. To this end, the refund of taxes is also available in certain cases where such consumption does not occur, as is the case for the export or dispatch of the products to another Member State of the EEC, as well as, for any of the taxes, when the products are returned to the factory or tax warehouse or are destroyed under the control of the tax administration. In order to speed up the refund procedures, the practice of provisional liquidations is authorised without waiting for the facts declared by the applicants to be verified by means of inspection.

4

Taxation on alcoholic beverages

Harmonizing directives have forced the introduction of two new excise duties: The Tax on Fermented Wine and Drinks and the Tax on Intermediate Products. As far as the first is concerned, a zero rate of taxation is established, however, without making any distinction between wines and other fermented beverages or, within each of these categories, between sparkling and quiet, with which the establishment of the levy is merely instrumental in order to enable the use by wine producers and other fermented beverages of the intra-Community movement system.

The intermediate products were taxed, before the entry into force of this Law, for the added alcohol they contained. With the new harmonised tax, the base shall consist of the volume of the finished product, without differentiation according to its alcoholic content, or the proportion containing alcohol obtained by distillation or fermentation.

In the Beer Tax a new item is introduced, with a significantly reduced rate, which comprises beer with a low alcohol content.

In relation to the Alcohol and Derived Beverages Tax, its purpose is still to tax the alcohol that is consumed in the form of derived beverages, so the tax is structured in such a way that the alcohol that is intended for other purposes to be eligible, provided that the conditions necessary to ensure the control, exemption or refund of the tax are met, either by reason of the particular destination to be given to the alcohol, or by the prior denaturation of the same which, while making it improper for use in beverages, does not affect its use in other purposes.

The legal text incorporates the exemptions for alcoholic beverages imported by travellers from third countries, as well as from those which are the subject of small consignments of a non-commercial nature, such as approved at Community level by Council Directives 69 /169/EEC of 28 May 1969 and 78 /1035/EEC of 19 December 1978.

5

The Hydrocarbon Tax

Adapting the hydrocarbon tax to the harmonization of Community directives has made it necessary to extend the scope of the tax in an important way, but this does not mean that, in a practical way, they will be taxed. The legal structure of the tax allows the relief, either by exemption or by refund, of products that are not used as fuel or fuel.

On the other hand, the number of tax benefits has been significantly expanded compared to those recognised in the previous Law, as is the case, for example, with the products used as lubricants, the supply of vessels carrying out cabotage, fuel used in the generation of electricity or in the traction of railways, etc.

6

The Tax on Tobacco Labors

The text of the Tax on Tobacco Labors presents few changes with respect to the content of the Law that is repealed. The number of tasks covered by the tax has been reduced by removing the snuff and chewing tobacco from its scope and, as far as smoking tobacco is concerned, is subject to a differentiated rate for the liar. The taxation of cigarettes shall be adjusted to the minimum percentage laid down at Community level within a period of two years from the entry into force of this Law and cigars and cigarillos consisting exclusively of natural tobacco will enjoy a reduced rate over a period of six years.

On the other hand, new cases of exemption and refund of the tax have been established, such as those relating to the denaturing or destruction of the work under the control of the tax administration and have been incorporated into the the tax exemptions approved by Council Directives 69 /169/EEC and 78 /1035/EEC in relation to tobacco products imported by travellers from third countries and small consignments of a non-commercial nature.

7

Special Tax on Certain Means of Transportation

The creation of this tax derives, initially, from the own harmonisation of the Value Added Tax, which imposes the abolition of the previously existing increased rates. The fact that certain vehicles and means of transport are subject to such an increased rate does not correspond exclusively to the taxation of the contributory capacity shown in its acquisition, but to the additional consideration of the their use in the production of specific social costs in the field of health, infrastructure or the environment. Hence the need to articulate a set of tax figures, within the Community specifications, to maintain the tax burden on these means of transport in terms equivalent to the current ones.

Thus the Special Tax on the Determinated Means of Transport, whose essential characteristic is the simplicity of management, as it has been linked its self-settlement with the first registration of the means of transport in Spain, are manufactured or imported, new or used and the determination of their tax base with the valuation techniques of Value Added Tax and taxes on capital transfers, "inter vivos" and "mortis causa".

The main difference with the current situation, when configuring the tax structure, is the consideration of the business situations in which it was previously possible to deduct the Value Tax. Added and, in another sense, in the suppression of the benefit of the vehicles type "jeep", as a consequence of the radical alteration experienced in its use, clearly decanted towards the one of vehicles of tourism with intense affectation of the medium (i) a transitional period is envisaged to allow for the gradual adaptation to the new the situation that the Law establishes.

The tax will be applicable throughout Spain, although to facilitate the necessary adjustments in the specific tax figures in the Canary Islands, Ceuta and Melilla, the Autonomous Community and the cities are attributed to the performance derived from this tax in its territorial scope.

8

Transitional provisions

The first transitional provision incorporates to the text the derogation allowed at Community level in respect of the exemption granted, until 30 June 1999, to acquisitions made in duty-free shops, on the occasion of intra-Community travel.

The second transitional provision makes it possible to link the suspension arrangements for products which are subject to excise duty as laid down in this Law, even if they were manufactured or imported with prior to the entry into force of the same.

The third and fourth transitional provisions relate to certain issues that may arise in any of the excise duties, in relation to the application of the exemption and return assumptions.

As regards products acquired without payment of the tax or with the right to return, according to the regulations that are repealed, they may be consumed with or without the liquidation of the tax, as the destination to give to the products has ceased to be or continues to be the reason for the application of the exemption or refund, or may be placed under suspension in accordance with this Law.

In order to enable the immediate application of the exemptions set out in the Law, a simplified procedure is established during the first six months of its validity, including the use of the authorisations granted in accordance with the previous Act, in the case of cases which also resulted in the right to receive the tax without payment.

The provisions relating to the Alcohol and Derived Beverages Tax contained in the fifth transitional provision address the consequences of the passage of a single category of alcohol denatured in the the rules prior to the distinction made by this Law between wholly or partially denatured alcohol, as well as the inclusion of such alcohols in the scope of the tax, making the operations previously considered to be as not subject to exemption.

With regard to the Hydrocarbon Tax, the transitional provision sixth provides for the problems posed by the disappearance of gas oils B and C as tax categories and their replacement by the application of a Reduced rate to diesel which, incorporating the tracer and marker regulations, is used for the purposes that are determined. In addition, a simplified procedure is established for the application of the benefits of exemption and return to the aircraft and aircraft avitualments recognised in the Law and the obligation to add, until 1 July 1993, is delayed until 1 July 1993. tracers and markers to certain products as a necessary requirement for the application of the reduced rates established by reason of their destination.

The transitional provision seventh, relating to the Special Tax on the Determinated Means of Transport, establishes the necessary rules for the adjustment of this new tax with the Value Added Tax, valid the (a) approvals which for certain vehicles would have taken place before 1 January 1993, and fixed a transitional period for the gradual application of the 'jeep' type-vehicle tax.

9

Repeating and final provisions

In addition to establishing the general repeal clause, Law 45/1985 of 23 December is expressly repealed. In order to facilitate the entry into force of the new law, the existing regulations will remain in force, as long as they are not contrary to those or the rules of the European Economic Community, until they are replaced.

The entry into force of the Law is fixed for 1 January 1993, as set out in the Community Harmonization Directives.

Finally, the successive budget laws are entrusted with the task of keeping the text of the Law in line with the Community directives that make up the framework of harmonization and, in particular, the correspondence between the measures In the case of the Commission, the Commission has taken the view that, as a result of changes in the exchange rate and the adequacy of the references to the combined nomenclature, it will ensure the perfect correlation with the codes set out in the directives. harmonization of the version of that nomenclature on the date of 1 January 1993; on the other hand It is established that the laws of the budget may also modify the structure of the tariffs, the tax rates, the assumptions of non-subjection and exemption and the amount of the penalties. The condition laid down in Article 134 (7) of the Constitution is met with all this.

Finally, they include in the legal text, through the second provision and the second repeal provision, the normative provisions that allow to respond to the needs arising from the operative of the processes for the disposal of shares representing the participation of the public authorities in the social capital of commercial companies.

Preliminary Title

Article 1. Nature of the excise duties.

1. Excise duties are taxes of an indirect nature which fall on specific consumption and tax, in the single stage, the manufacture, import and, where appropriate, introduction into the internal territorial scope of certain goods, as well as the registration of certain means of transport, in accordance with the rules of this Law.

2. They have special tax consideration, special manufacturing taxes and Special Tax on Determinated Means of Transportation.

Title I

Special manufacturing taxes

Chapter I

Common Provisions

Article 2. Special manufacturing taxes.

They have special manufacturing tax consideration:

1. The following excise duties on alcohol and alcoholic beverages:

a) The Beer Tax.

b) The Tax on Fermented Wine and Drinks.

c) The Tax on Intermediate Products.

d) The Tax on Alcohol and Derived Beverages.

2. The Hydrocarbon Tax and

3. The Tax on Tobacco Labors.

Article 3. Internal territorial scope.

1. Special manufacturing taxes will be required throughout the Spanish territory, with the exception of the Canary Islands, Ceuta and Melilla. However, under the conditions laid down in this Law, Taxes on Beer, on Intermediate Products and on Alcohol and Derived Beverages will also be payable in the Canary Islands and the Tax on Tobacco Labours. will be in Ceuta and Melilla.

2. The provisions of the preceding paragraph shall be without prejudice to the provisions of international conventions and treaties and special tax regimes for the purposes of the territory.

Article 4. Concepts and definitions.

For the purposes of this Title, the following definitions shall apply:

1. "Community territorial scope". The territory of the Community as defined, for each Member State, in Article 227 of the Treaty establishing the European Economic Community, with the exception of the following national territories:

-In the Federal Republic of Germany: The island of Helgoland and the territory of Busingen.

-In the Italian Republic: Livigno, Campione d' Italia and the Italian waters of Lake Lugano.

-In the Kingdom of Spain: Those excluded from its internal territorial scope, in accordance with the provisions of Article 3 of this Law.

In addition, they will be considered within the community territorial scope:

-The Principality of Monaco.

-Jungholz and Mittelberg (Kleines Walsertal).

-The Isle of Man, and

-San Marino.

2. 'self-consumption'. The consumption or use of the products covered by the excise duty, carried out inside the establishments in which the products are placed under suspension.

3. "Private recreation aviation". The use of an aircraft, which is not of public ownership, by its owner or by the person who may use it, by lease or by any other title, for non-commercial purposes and in particular for purposes other than the carriage of passengers or goods or the provision of services for consideration.

4. 'CN codes'. The codes of the Combined Nomenclature established by Regulation (EEC) No 2658/87 of 23 July 1987. For the purpose of determining the scope of application of the special manufacturing taxes, the criteria laid down for the classification of goods in the combined nomenclature and in particular the criteria laid down for the classification of goods shall apply in general. the general rules for the interpretation of the Combined Nomenclature, the section and chapter notes of that nomenclature, the explanatory notes to the Harmonised System for the Designation and Coding of Goods of the Cooperation Council Customs, the classification criteria adopted by that Council and the explanatory notes of the Combined Nomenclature of the European Communities.

5. 'Authorised depositary'. The person holding a factory or a tax warehouse.

6. 'Reception deposit'. The establishment of a registered operator where, by virtue of the authorization granted, with the conditions and requirements to be laid down in regulation, products which are subject to suspension may normally be received under suspension arrangements. special manufacturing taxes from other Member States.

7. 'Tax deposit'. The establishment where, by virtue of the authorization granted, subject to the conditions and requirements laid down in regulation, may be stored, received, issued and, where appropriate, processed into suspension arrangements, the special manufacturing taxes.

8. "Export". The exit from the internal territorial scope with destination outside the Community territorial scope.

9. "Factory". The establishment where, by virtue of the authorization granted, with the conditions and requirements laid down in regulation, they may be extracted, manufactured, processed, stored, received and dispatched under suspension arrangements. the purpose of the special manufacturing taxes.

10. "Manufacture". The extraction of products subject to excise duty and any other process by which such products are obtained from other products, including processing, as defined in paragraph 23 of this Article, all of this without prejudice to the provisions of Article 15 (3) of this Law.

11. 'Import'. The entry into the Community territorial area. However, the entry of products subject to special manufacturing taxes shall not be considered to be imported for as long as they maintain the customs status of goods in temporary storage, or where the entry is made in connection with the suspensive customs arrangements, in which case the importation shall not be considered to have been carried out until the date of completion of those arrangements.

12. "International sea or air navigation". The one carried out from the internal territorial scope and concluded outside the territory or vice versa.

International maritime navigation is also considered to be carried out by vessels affected by offshore navigation engaged in the exercise of an industrial, commercial or fishing activity, other than transport, provided that the duration of the navigation, without scale, exceeds forty-eight hours.

13. "Private pleasure navigation". The use of a vessel, other than public ownership, by its owner or by the person who may use it, by lease or by any other title, for non-commercial purposes and, in particular, for purposes other than the carriage of passengers or goods or the provision of services for consideration.

14. "Operator not registered". The person authorised, on an occasional basis, with compliance with the conditions and requirements laid down in regulation, to receive, under suspension arrangements, a particular consignment of products subject to excise duty from another Member State.

15. "Registered operator". The holder of a receipt deposit.

16. "Avitualling products". The provisions on board, fuels, fuels, lubricants and other oils for technical use.

17. "Products subject to excise duty". The products included in the target scope of each of those taxes.

18. 'On board provisions'. Products intended exclusively for the consumption of crew and passengers.

19. 'Authorised receiver'. The person authorised, in compliance with the conditions and requirements laid down in regulation, to receive, for commercial purposes, a particular consignment of products subject to excise duty from another Member State in which the tax accrual has already occurred.

20. 'Suspensory regime'. Tax arrangements applicable to the manufacture, processing, holding and movement of products subject to excise duty in respect of which, having made the taxable amount, the accrual has not been produced and is therefore not Tax payable.

21. 'Suspensive customs arrangements'. Customs procedures for external Community transit, customs warehousing, inward processing excluding the system of drawback, processing to customs, temporary admission and outward processing.

22. 'Tax Representative'. The person designated by an authorised warehousekeeper or by a seller within the distance selling system, established in another Member State of the Community and authorised by the Spanish tax administration, after compliance with the requirements to be laid down in regulation, in order to ensure payment, as well as to make it subsequently, instead of the recipients established in Spain who do not have the status of authorised depositaries, or of the seller to distance, from the special manufacturing taxes corresponding to the products sent by the authorized warehousekeeper or seller representing.

23. "Transformation". Manufacturing process for which products subject to special manufacturing taxes are obtained from, in whole or in part, products which are also subject to taxation other than that which corresponds to the product obtained.

The operation in which the starting and end products are subject to the same taxation is also considered to be a transformation, provided that the quantity of final product obtained is higher than that of the employee. In any case, denaturing operations and the addition of markers or tracers are considered as transformation.

24. "Distance selling". System of intra-Community movement of products subject to special manufacturing taxes for which the tax has already been established in the Member State of origin, for any person domiciled in another Member State, with the restrictions as provided for in Article 63, provided that such products are sent or transported, directly or indirectly, by the seller or by the seller and that the conditions and requirements to be established are met. regulentarily.

Article 5. Taxable fact.

1. They are subject to excise duties on the manufacture, manufacture and import of the products covered by those taxes within the Community territorial scope.

2. The provisions of the preceding paragraph shall apply in respect of products which are within the internal territorial scope of each of the taxes.

3. The provisions of the above paragraphs are without prejudice to the provisions of Articles 23, 40 and 64 of this Law.

Article 6. Non-fastening assumptions.

They are not subject to manufacture or import:

1. The losses inherent in the nature of the products covered by the special manufacturing taxes, which have been suspended during the manufacturing, processing, storage and transport processes, provided that, in accordance with the rules to be laid down, do not exceed the percentages set and the conditions laid down for that purpose are met.

2. Losses of products subject to special manufacturing taxes, which have been suspended on a suspension basis, by chance or force majeure, where they do not exceed the percentages to be laid down in regulation or, where they exceed, has proven its existence before the tax administration, by any of the eligible means of proof in law.

Article 7. Accrual.

Without prejudice to Articles 23, 28, 37, 40 and 64, the tax shall be payable:

1. In the case of manufacture and, where appropriate, of importation, at the time of the departure of the products covered by the excise duties on the manufacture of the factory or tax warehouse or at the time of their self-consumption. However, the removal of the said products from the manufacture or the tax warehouse shall be suspended on a suspensory basis where they are intended:

a) Directly to other factories, tax warehouses or export.

(b) For the manufacture of products which are not subject to special manufacturing taxes for export purposes, provided that the conditions which they regulate are met are met.

2. In the case of import, at the time of the birth of the customs debt of import. However, where the imported products are intended directly for introduction into a factory or a tax warehouse, the import shall take place under suspension arrangements.

3. In the case of imports linked to the suspension of customs arrangements, at the time of the finalisation of such schemes within the internal territorial scope, unless the products are linked to another of these schemes, they are introduced into free zones or deposits, or re-exported outside the customs territory of the Community.

4. In the case of introductions in zones and free warehouses covered by the Community customs legislation, at the time of departure from those areas to the rest of the Community customs territory covered by the territorial scope or at the time of the self-consumption in such tanks and areas, all without prejudice to the provisions of paragraph 1 (a) of this Article.

5. In the case of shipments to a registered operator, at the time of the entry of the products into the receiving deposit.

6. In the case of shipments to an unregistered operator, at the time of receipt by the operator of the products at the place of destination.

7. At the time of loss other than those arising from the non-application of the tax or, in the event of not being known at this time, in the case of the verification of such losses, in the case of holding or movement under suspension of the tax products subject to special manufacturing taxes.

8. In the case of distance sales, at the time of delivery of the products to the recipient.

9. In the case of shipments to an approved recipient, at the time of receipt by the recipient of the products at the place of destination.

10. By way of derogation from paragraph 1 of this Article, where the products of a factory or tax warehouse, outside the suspension system, have not been able to be delivered to the consignee, in whole or in part, for reasons other than the depositary authorized consignor, the products may be re-introduced to the outlet establishments, provided that the conditions to be established are satisfied, considering that the tax accrual did not take place on the occasion of the output.

Article 8. Passive and responsible subjects.

1. They shall have the status of taxable persons as taxpayers:

(a) Authorised depositors in cases where the accrual occurs at the exit of a tax warehouse or warehouse, or on the occasion of self-consumption.

(b) Persons who are obliged to pay the customs debt when the accrual occurs on the occasion of an import, or the departure of a free zone or free warehouse of products introduced into them in accordance with the rules customs.

(c) Registered operators in relation to the tax due on the entry of the products into the receiving deposits of which those are holders.

d) Non-registered operators in relation to the tax due on the occasion of receipt of the products by those.

e) The recipients authorized in connection with the tax due on the occasion of the receipt of the products to which they are intended.

2. The tax representatives referred to in Article 4 (22) of this Law shall have the status of taxable persons as a substitute for the taxpayer.

3. Authorised depositaries shall be obliged to pay the tax liability in respect of products issued under suspension arrangements to any Member State, which have not been received by the consignee. To this end, they shall provide a guarantee in the form and amount to be established in regulation, valid throughout the European Economic Community.

Likewise, the authorized depositaries of other Member States that provide the corresponding guarantee in them, will be obliged to pay in Spain the tax liability corresponding to the irregularities in the circulation Intra-Community trade within the territory of the Member States in respect of goods issued by them.

Where the authorised warehousekeeper and the carrier have agreed to share the responsibility referred to in this paragraph, the tax authority may address the carrier in a responsible manner. solidarity.

The liability will cease once it is proved, in particular by the accompanying document, that the suspensory regime has been finalised in accordance with Article 11 and, in particular, that the recipient is has taken over the products.

4. In the case of imports, persons who are jointly and severally liable for payment of the customs debt in accordance with the rules in force on the matter shall be jointly liable for payment of the tax.

5. In the cases of irregularities referred to in Article 17 of this Law, persons who are obliged to guarantee that tax shall be jointly and severally liable for the payment of the tax in accordance with the intra-Community movement in which the irregularities.

6. In the case of irregularities relating to the movement and justification of the use or destination given to products subject to special manufacturing taxes which have benefited from an exemption or from the application of a reduced rate by reason of their destination, they shall be obliged to pay the tax and the penalties which may be imposed by the consignors, as long as they do not justify the receipt of the goods by the recipient authorized to receive them; on the basis of such a receipt, the The obligation shall be on the addressees.

7. Those who hold, use, place on the market or transport products subject to special manufacturing taxes, outside the cases provided for in Article 16 of this Law, shall be obliged to pay the tax liability if they do not prove that they are taxes have been satisfied in Spain.

Article 9. Exemptions.

1. Without prejudice to Articles 21, 23, 42, 51, 61 and 64 of this Law, they shall be exempt from the conditions governing the manufacture and importation of products subject to special manufacturing taxes. to be used:

a) To be delivered in the framework of diplomatic or consular relations.

(b) to international organisations recognised as such in Spain and to the members of such organisations, within the limits and under the conditions laid down in the international conventions establishing them organizations or in the host agreements.

(c) To the armed forces of any State other than Spain, which is part of the North Atlantic Treaty and the armed forces referred to in Article 1 of Decision 90 /6407/EEC for the use of those forces or personnel civil service or for the supply of its canteens and canteens.

(d) For consumption within the framework of an agreement concluded with third countries or international organisations, provided that such agreement is accepted or authorised in respect of the value added tax exemption.

e) To the victualling of the following vessels excluded, in any case, those who perform private recreational navigation:

1. Those engaged in international maritime navigation.

2. Those affected by the rescue or maritime assistance, excluding the provision of supplies on board, where the duration of their navigation, without scale, does not exceed 48 hours.

(f) To the victualling of aircraft carrying out international air navigation other than private recreational aviation.

2. It may be established that the exemptions referred to in the previous paragraph are granted by the refund of the previously satisfied taxes and that the quota to be returned is determined as a percentage of the price of the acquisition, based on the values achieved by such quotas and prices in previous periods.

Article 10. Returns.

1. Without prejudice to Articles 9, 17, 22, 23, 40, 43, 52, 62 and 64 of this Law, they shall be entitled to the refund of special manufacturing taxes, under the conditions laid down in regulation:

(a) Exporters of products covered by these taxes, or of other products which, even if not, contain other products than, if they are, by the previously satisfied quotas corresponding to the exported products.

(b) Exporters of products which are not subject to or contain such taxes, but where they have been consumed for their production, directly or indirectly, other than if they are, for the quotas to be tested previously satisfied, by way of impact or incorporated in the prices of the products used, corresponding to the exported products. Under no circumstances shall the products used as fuel or fuel be returned.

c) Employers who introduce products subject to special manufacturing taxes for which the tax has been payable within the internal territorial scope, in a tax warehouse, in order to be subsequently sent to another Member State of the European Economic Community. The refund shall cover the quotas for the products introduced and shall be conditional on the receipt of the receipt in the State of destination in accordance with the rules governing intra-Community movement under suspension.

(d) Employers who deliver products subject to special manufacturing taxes for which the tax within the internal territorial scope has been payable to authorised recipients domiciled in another State Member of the European Economic Community. The refund shall be extended to the quotas for the products delivered and shall be conditional upon payment of the tax in the Member State of destination.

e) Employers who send or transport, directly or indirectly, themselves or on their own account, products of the special manufacturing taxes for which the tax has already been due within the scope internal territory, for persons domiciled in another Member State, in the field of the system of intra-Community movement of distance sales. The refund shall be extended to the quotas for the products sent or transported and shall be conditional upon payment of the tax in the State of destination. If the products are shipped from a factory or tax warehouse, the refund may be effected by means of the simplified automatic clearing procedure which is established in a regulated manner.

2. In all the return assumptions recognized in this Law, the amount of the quotas that will be returned will be the same as that of the supported quotas.

However, when it is not possible to determine exactly that amount, the quotas will be determined by applying the current rate three months before the date of the operation that causes the right to return.

3. The refund of the tax, in all cases covered by this Law, may be authorised on a provisional basis. Provisional liquidations shall become final as a result of the inspection carried out by the Inspectorate or where they have not been verified within a period of five years from the date on which the inspection is carried out. operation that causes the right to return.

Article 11. Discharge of the suspension scheme.

1. Without prejudice to Articles 23, 28, 37 and 64, the suspensory regime shall be final, provided that the conditions laid down in regulation are met:

a) By performing any of the assumptions that cause the tax accrual.

(b) By exporting or linking the products covered by the special manufacturing taxes to any of the suspension customs arrangements, for subsequent shipment to a third country.

2. Where the consignor does not receive the proof, and in particular the corresponding copy of the accompanying document, certifying the receipt by the consignee of the products issued, he must inform the management office of the special manufacturing taxes, within the time limit and in such a way as to be determined by regulation.

Article 12. Determining the bases.

1. Without prejudice to Article 40 of this Law, the determination of the taxable bases shall be carried out under direct estimation.

2. The indirect estimation of taxable bases shall be applicable to the assumptions and in the manner provided for in Article 50 of the General Tax Act.

Article 13. Tax rates.

1. The applicable tax rates shall be those in force at the time of the accrual.

2. By way of derogation from the foregoing paragraph, in the cases referred to in Article 17 (3) of this Law, the applicable rate shall be that in force at the time of the consignment of the products.

Article 14. Impact.

1. Taxable persons shall have to pass on the amount of the fees payable on the acquirers of the products covered by the special manufacturing taxes, which shall be borne by them.

2. Where the manufacture, processing or storage under suspension is carried out on behalf of an employed person, the taxable person shall have to pass on the amount of the fees payable on that for which he carries out the operation.

3. The resulting quotas shall not be passed on in the case of settlement cases resulting from inspection reports and in the case of an indirect assessment of bases.

Article 15. Manufacturing, processing and tenure.

1. The manufacture of products subject to excise duty shall be carried out in factories, under suspension.

2. By way of derogation from the above paragraph, the operations of denaturing or the addition of tracers or tracers and other processing operations to be determined may be carried out within the tax warehouses. regulentarily.

3. By way of derogation from the foregoing paragraphs, they may be made out of factories and tax warehouses, without having regard to the manufacture for the purposes of this Law, processing operations from products subject to tax (a) special manufacturing for which the tax has already been established, provided that the sum of the quotas corresponding to the products used is not less than that which would correspond to the product obtained.

4. The activities of manufacture, processing, handling, storage or sale of the products covered by the special manufacturing taxes, as well as the establishments in which they are made, may be subject to intervention by permanent character.

5. Without prejudice to Article 10 (1) (c) and Article 40 (3) of this Law, the entry into the factories and tax warehouses of products subject to excise duty shall not be permitted. for which the tax has already been due.

6. Differences in less, both in the first and the finished products, which exceed the percentages to be established in regulation, resulting in the tax factories and deposits, shall be considered for the purposes of this Law. unless otherwise proved, products manufactured and salted from the factory or tax warehouse, or self-consumed in such establishments.

7. The movement and possession of products subject to special manufacturing taxes, for commercial purposes, must be covered by the documents established in the regulations which show that the tax in Spain has been satisfied or that the under suspension arrangements, or under a system of intra-Community movement with an established tax, without prejudice to the provisions of Article 44 (3

.

8. In order to determine that the products referred to in paragraph 7 of this Article and Article 16 (1) are intended for commercial purposes, the following shall be taken into account, inter alia:

(a) Commercial status and reasons for the holder of the products.

(b) Place where such products are located or, where appropriate, mode of transport used.

c) Any document relating to those products.

d) Nature of the products.

e) Quantity of the products.

9. For the purposes of applying point (e) of the preceding paragraph, the products shall be deemed to be for commercial purposes, unless proof to the contrary, where the quantities exceed the following:

a) Tobacco Labors:

1. Cigarettes, 800 units.

2. Cigarritos, 400 units.

3. Cigars, 200 units.

4. The remaining tobacco work, 1 kilogram.

b) Alcoholic beverages:

1. Derived drinks, 10 litres.

2. Intermediate products, 20 litres.

3. Fermented wines and drinks, 90 litres.

4. Beers, 110 litres.

10. With regard to the products covered by the Hydrocarbons Tax, they shall be deemed to be for commercial purposes provided that the transport of such products is carried out by means of atypical forms made by or on behalf of individuals. Forms of atypical transport shall be considered, the transport of fuel which is not carried out inside the tank of the vehicles or in suitable reserve drums, as well as the transport of liquid fuels which are not carried out by tanker trucks. used on behalf of professional operators.

11. Where the use or destination of products subject to special manufacturing taxes for which an exemption or a reduced rate of taxation has been applied is not justified on the grounds of their destination, such products shall be deemed to have been used or intended for purposes for which no tax benefit is established in this Law.

Article 16. Intra-Community movement.

1. The products covered by excise duty, acquired by private individuals in another Member State, within the Community's territorial area, in which the tax in force has been satisfied, in order to satisfy their own needs and transported by themselves, shall not be subject to the tax in force in the internal territorial area and their circulation and tenure in that area shall not be subject to any condition, provided that they are not intended for commercial purposes.

2. Irrespective of the cases referred to in paragraph 1 above, products subject to special manufacturing taxes of origin or destination in another Member State shall circulate within the internal territorial scope, with compliance with the requirements to be laid down, under one of the following procedures:

a) On a suspensive basis between factories or tax warehouses.

(b) On a suspensory basis to a receiving deposit in the internal territorial scope or to an operator registered in another Member State.

c) On suspensive regime to an unregistered operator.

d) Out of suspensory regime, to an authorized receiver.

e) Out of suspension regime, within the distance sales system.

Article 17. Irregularities in intra-Community movement.

1. The determination of losses incurred in the course of intra-Community movement shall be made in accordance with the rules of the Member State of destination.

2. Where the Spanish tax administration finds that there is an irregularity in the course of the movement and it is not possible to determine the place in which it occurred, it shall be deemed to have been produced within the internal territorial area, informing the competent authorities of the country of departure.

3. Where products sent from within the internal territorial scope to another Member State do not reach their destination and it is not possible to determine the place where the offence or irregularity occurred or has not been regularised in another Member State Member State shall be deemed to have occurred within that area, after four months, from the date of dispatch of the products and provided that no sufficient proof of the regularity of the products has been submitted within this period. the operation or the place where the offence or irregularity was actually committed. If such proof is presented after the corresponding tax liability has been entered and before the expiry of a period of three years from the date of issue of the accompanying document, the return of the debt entered shall be agreed.

4. If-within three years-from the date of issue of the accompanying document, it shall be determined that an irregularity or offence has been committed within the internal territorial scope, on the ground of movement Intra-Community trade in products subject to excise duty from other Member States, the corresponding liquidation shall be carried out, with the application, where appropriate, of the penalties provided for.

5. The provisions of this Article shall not, in any event, give rise to cases of double taxation. In that case, the tax shall be returned as appropriate.

Article 18. General management rules.

1. Taxable persons shall be obliged to submit the corresponding tax returns and, where appropriate, to practise the self-actions they carry out, as well as to provide guarantees for the fulfilment of their obligations. tax.

2. The Minister for Economic Affairs and Finance shall formally update the references made in the CN codes in the text of this Law, if there are variations in the structure of the combined nomenclature.

3. Where consumable products subject to the excise duty in respect of which the corresponding taxes have been paid are stored together with different tax rates, it shall be considered, except in the case of contrary, that the first products entered in the establishment are the first products to leave the establishment.

4. Subject to the provisions of the following paragraph, taxable persons shall determine and enter the tax liability on the place, form, instalments and forms established by the Minister for Economic Affairs and Finance.

5. For imports, the tax shall be settled in the form provided for in the customs debt in accordance with the provisions of the customs legislation.

6. Where the products covered by excise duty are sold at auction, the award may be made only in favour of persons with legal aptitude to trade with them, in accordance with the conditions laid down in Article 1 (1) of the rules are set out.

7. Regulations shall be laid down:

(a) The form and amounts in which the taxable persons shall provide guarantees.

(b) The way in which the control, including permanent intervention, of the establishments in which they are manufactured, they transform, receive, store, market and issue products subject to excise duty shall be carried out. manufacturing.

(c) The requirements for the movement of these products and, in particular, the conditions for the use of the accompanying document in the intra-Community movement. The obligation to use certain tax or credit marks for tax purposes may also be established.

(d) The permissible percentages of losses, under suspension arrangements, in the manufacturing and processing processes, as well as during storage and transport.

Article 19. Infringements and penalties.

1. The system of infringements and penalties in respect of special manufacturing taxes shall be governed by the provisions of the General Tax Law, in the specific rules that for each of these taxes are established in this Law and in the contained in the following sections.

2. In any case, they constitute serious tax infringements:

(a) The manufacture and import of products subject to special manufacturing taxes with a failure to comply with the conditions and requirements required by this Law and its regulations.

(b) Movement and holding for commercial purposes of products subject to excise duty when it is not established, in the form that it is regulated, that the tax has been satisfied in Spain, which is they are placed under suspension or circulating under one of the procedures provided for in Article 16 (2).

3. The offences listed in the previous paragraph shall be punishable by a fine of three times the quotas corresponding to the quantities of the products, calculated by applying the rate in force at the date of the discovery of the violation.

4. For the purposes of the graduation of the penalties to be imposed for serious tax infringements, the infringement shall be deemed to have been committed by breaking the control rules.

5. The commission of serious tax infringements shall also be subject to the temporary closure for a minimum period of three months and a maximum of one year, or final of the establishments from which the offenders are subject, as well as with the seal. and seizure of the automatic selling apparatus, if carried out by this procedure. These sanctions will be imposed by the Ministry of Economy and Finance or the Government, respectively. It is understood that they are responsible persons, of the infractions committed through automatic devices, both the holder of the apparatus and the establishment where it is located.

6. The movement of goods subject to special manufacturing taxes without being accompanied by documents which are to be established, where there is no serious tax infringement, shall be imposed, in respect of infringement Simple tax, with a fine equivalent to 10 per 100 of the quota that would correspond to the products in circulation, with a minimum of 100,000 pesetas.

7. The holding, for commercial purposes, of tobacco products covered by the special manufacturing tax, which do not have any tax or recognition marks, where such a requirement is legally enforceable, shall be punishable by a fine of 100,000 to 2,000,000 pesetas.

Chapter II

Common provisions for all excise duties on alcohol and alcoholic beverages

Article 20. Concepts and definitions.

For the purposes of excise duties on alcohol and alcoholic beverages, it shall be considered as:

1. "Alcohol." Ethyl alcohol or ethanol falling within CN codes 2207 or 2208.

2. 'Totally denatured alcohol'. Alcohol containing, as a minimum in the proportion to be determined, the denaturing substances approved by the Minister for Economic Affairs and Finance which, in a clearly perceptible manner, alter their organoleptic characteristics of odour, colour and taste, making it improper for human consumption by ingestion.

3. 'Partially denatured alcohol'. Alcohol containing, as a minimum in the proportion to be determined, the denaturing substances approved by the Minister for Economic Affairs and Finance making it unfit for human consumption by ingestion and whose use in a process determined industrial activity has been previously authorized, in the form and with the conditions to be established regulatively.

4. 'Analcoholic drink'. The actual alcoholic strength by volume of not more than 1,2% vol.

5. "Harvester." The natural person who exercises, in his own name, the activity of wine making and who owns the grapes from whose tracks an alcohol or derived drink is obtained.

6. "Craft distiller". The manufacturer of beverages derived by intermittent direct distillation, by means of stills or other similar distillation apparatus, which produces an annual production not exceeding 10 hectolitres of pure alcohol.

7. "Primitive dry extract of the original mash of the beer". Natural dry matter originating from the milling of malt and other authorised products, milled or not, giving rise by enzymatic digestion to the existing sugar concentrate in a must from which it would be obtained by fermentation alcoholic, beer.

8. 'Acquired alcoholic strength by volume'. The number of volumes of pure alcohol, at the temperature of 20 Grad. C, contained in 100 volumes of the product under consideration.

9. 'Plate Grade'. The quantity in grams of primitive dry extract of the original must of the beer contained in 100 grams of said must at the temperature of 20 Grad. C.

Article 21. Exemptions.

shall be exempt, in addition to the operations referred to in Article 9, the following, provided that the conditions that are regulated are met:

1. The manufacture and import of alcohol and alcoholic beverages intended for the production of vinegar. Vinegar, the product falling within CN code 2209.

2. The following imports of alcoholic beverages:

(a) Personally driven by travellers over seventeen years of age from third countries, provided that they do not exceed the following quantitative limits:

1. One litre of alcohol or derived beverages; or

2. Two litres of intermediate products or sparkling wine and fermented beverages, and

3. Two litres of wines and drinks that are quiet.

(b) Small consignments which are, on an occasional basis, from a third country, by a private individual to another individual, without payment of any kind and within the following quantitative limits:

1. A bottle with a maximum content of one litre of alcohol or derived beverages; or

2. A bottle containing a maximum of one litre of intermediate products or sparkling wine or fermented beverages, and

3. Two litres of wines and drinks that are quiet.

Article 22. Returns.

The right to refund of the tax shall be recognised, under the conditions which are regulated, in addition to the assumptions determined in Article 10, in the following:

(a) When alcohol or alcoholic beverages are used in the preparation of flavourings for the manufacture of food and alcoholic beverages.

(b) When alcohol or alcoholic beverages are used directly, or as components of semi-finished products, for the production of stuffed or other food, provided that the alcohol content in each case does not exceed the 8,5 litres of pure alcohol per 100 kilograms of product, in the case of chocolates, and 5 litres of pure alcohol per 100 kilograms of product, in the case of other products.

Article 23. Special provisions for the Canary Islands.

1. Without prejudice to Article 5, it shall be subject to the Excise duties on beer, the Intermediate Products and the Alcohol and Derived Beverages, the introduction into the Canary Islands of the products covered by the the objective areas of these taxes, from other Member States of the European Economic Community.

2. In the case referred to in the preceding paragraph, taxes shall be payable at the time of entry into the Canary Islands. However, where the products introduced are intended for direct use in a tax warehouse or factory, the introduction shall be made on a suspensory basis.

3. In the case referred to in paragraph 1 of this Article, persons who introduce the products subject to such taxes shall be liable to taxable persons in the same way.

4. The Beer Tax shall be payable in the Canary Islands at the rates laid down in Article 26 of this Law.

5. The Intermediate Product Tax will be payable in the Canary Islands at the rate of 4.929 pesetas per hectolitre.

6. The Tax on Alcohol and Derived Beverages will be required in the Canary Islands at the rate of 62,590 pesetas per hectolitre of pure alcohol, without prejudice to the provisions of Articles 40 and 41 of this Law.

7. The rates referred to in the three preceding paragraphs shall also apply to beer, intermediate products and alcohol and beverages, respectively, which are sent, outside the suspension arrangements, directly from factories or Tax warehouses located on the Balearic Islands and the Balearic Islands, destined for the Canary Islands.

8. When products falling within the objective areas of the Beer Tax, on Intermediate Products and on the Alcohol and Beverages Derived from which such taxes have been established, are introduced in the Balearic Islands and the Balearic Islands. in the Canary Islands, the quotas resulting from applying the difference in tax rates between those territories at the time of introduction shall be settled and entered by those concepts.

9. Without prejudice to Articles 9, 21 and 42, they shall be exempt from the Excise on Beer, the Intermedial Products and the Alcohol and Beverages Derived, under the conditions laid down in Regulation No 9, Following operations:

(a) Those relating to Articles 9, 21 and 42, where they are made with products introduced into the Canary Islands from other Member States of the European Economic Community.

(b) The issue, from the Canary Islands to other Member States of the European Economic Community, of products subject to such taxes in the archipelago under suspension, which shall be deemed to have been completed.

10. Without prejudice to Articles 10 and 43, they shall be entitled to the partial or total refund of the quotas previously satisfied, provided that the conditions laid down in regulation are met:

(a) The consignors, from the Balearic Islands and the Balearic Islands, of products covered by the Taxes on Intermediate Products and on Alcohol and Beverages Derived, destined for the Canary Islands, for the amount of the existing sitives between those territories at the time of dispatch.

(b) The consignors, from the Canary Islands, of products covered by the Tax on Beer, on the Intermediate Products and on Alcohol and Beverages Derived, to another Member State of the European Economic Community, by the total amount of the satisfied quotas for the products shipped.

11. Serious tax infringement:

(a) The introduction into the Canary Islands of the products referred to in paragraph 1 of this Article, with non-compliance with the conditions and requirements required in this Law and in its regulations. The infringement shall be punishable by a fine of three times the quotas corresponding to the quantities of products introduced, calculated by applying the rates referred to in paragraphs 4, 5 and 6 of this Article which are in force in the date of discovery of the violation.

(b) The introduction to the Balearic Islands and Islands of the products referred to in paragraph 8 of this Article with a breach of the conditions and requirements required by this Law and its regulations. The infringement shall be punishable by a fine of both three times the quotas corresponding to the quantities of products introduced, calculated by applying the difference in tax rates between those territories at the time of dispatch.

12. The following provisions of this Law shall not apply in respect of the Canary Islands:

(a) Article 4 (6), (14), (15), (19), (22) and (24

.

(b) Article 7 (5), (6), (8) and (9

.

(c) points (c), (d) and (e) of paragraph 1, paragraph 2 and Article 8 (5).

(d) Article 10 (1) (c), (d) and (e).

(e) Article 13 (2).

(f) Article 16 (2).

g) Article 17, and

(h) Article 8 (3) and Article 15 (7), in respect of the intra-Community movement only, in both cases.

Chapter III

Beer Tax

Article 24. Objective scope.

1. The aim of the beer tax is to be made up of beer and products consisting of mixtures of beer with alcoholic beverages, falling within CN code 2206, provided that, in both cases, their alcoholic strength acquired volumetric is greater than 0,5% vol.

2. For the purposes of this Law, beer shall mean any product falling within CN code 2203.

Article 25. Tax base.

The base shall consist of the volume of products falling within the scope of the tax, expressed in hectolitres of finished product at the temperature of 20 Grad. C.

Article 26. Tax rates.

1. The tax shall be required, in respect of products falling within its objective scope, in accordance with the following headings:

Heading 1. Products with an actual alcoholic strength by volume not exceeding 2,8% vol.: 350 pesetas per hectolitre.

Heading 2. Products with an actual alcoholic strength by volume of more than 2,8% vol. and with a Plato grade of less than 11: 750 pesetas per hectolitre.

Heading 3. Products with a Plato grade not less than 11 and not more than 15: 1,160 pesetas per hectolitre.

Heading 4. Products with a Plato grade of more than 15 and not more than 19:

1,580 pesetas per hectolitre.

Heading 5. Products with a Plato grade of more than 19: 105 pesetas per hectolitre and per grade Plato.

2. For the purposes of the above paragraph, a tolerance of up to 0,2 degrees shall be permitted in the determination of the Plato grade.

Chapter IV

Fermented Wine and Beverage Tax

Article 27. Objective scope.

1. The objective scope of the tax is comprised of the quiet wine, sparkling wine, quiet fermented beverages and sparkling fermented beverages.

2. For the purposes of this Law, the following shall be considered to be quiet wines, all products falling within CN codes 2204 and 2205, with the exception of sparkling wines, having:

(a) An actual alcoholic strength by volume of more than 1,2% vol. and less than or equal to 15% vol., provided that the alcohol contained in the finished product is wholly fermentation

or

(b) An actual alcoholic strength by volume exceeding 15% vol. or less than 18% vol., provided that they have been obtained without any artificial increase in their graduation and that the alcohol contained in the finished product is obtained in its entirety of fermentation.

3. For the purposes of this Law, the consideration of sparkling wines shall be given, all products falling within CN codes 2204.10, 2204.21.10, 2204.29.10 and 2205, provided that:

(a) Stated in bottles with mushrooms in the form of mushrooms subject to ties or ligatures, or having an overpressure due to carbon dioxide dissolved equal to or greater than 3 bars, and

(b) Have an actual alcoholic strength by volume of more than 1,2% vol., and less than or equal to 15% vol., provided that the alcohol contained in the finished product is wholly fermentation.

4. For the purposes of this Law, all products falling within CN codes 2204 and 2205 not covered by paragraphs 2 and 3 above, and products falling within CN code 2206, shall be considered to be quiet for the purposes of this Law. the exception of sparkling fermented beverages and products falling within the scope of the Beer Tax, which have:

(a) An actual alcoholic strength by volume exceeding 1,2% vol., and less than or equal to 5,5% vol., or,

(b) An actual alcoholic strength by volume of more than 5,5% vol. or less than 15% vol., provided that the alcohol contained in the product is wholly fermentation.

5. For the purposes of this Law, all products falling within CN code 2206.00.91, as well as products falling within CN codes 2204.10, 2204.21.10, 2204.29.10 and 2205, which are not included, shall be treated as sparkling fermented beverages. in paragraphs 2 and 3 above, provided that:

(a) Stated in bottles with mushrooms in the form of mushrooms subject to binding or binding, or having an overpressure due to carbon dioxide dissolved equal to or greater than 3 bars, and

(b) Have an actual alcoholic strength by volume exceeding 1,2% vol. and less than or equal to 8,5% vol., or

(c) Have an actual alcoholic strength by volume exceeding 8,5% vol. and less than or equal to 15% vol., provided that the alcohol contained in the product is wholly fermentation.

Article 28. Accrual.

Notwithstanding the provisions of Articles 7 and 11 of this Law, the accrual of the Tax on Fermented Wine and Drinks, with respect to the wine received under suspension regime in the intermediate products factories and used in the manufacture of the products referred to in Article 32 of this Law, shall be produced at the time of the manufacture of such intermediate products, without the suspension of the suspension system being continued by means of its introduction into other factories or tax deposits within the internal territorial scope.

Article 29. Tax base.

The base shall consist of the volume of products falling within the scope of this tax, expressed in hectolitres of finished product at the temperature of 20 Grad. C.

Article 30. Tax rates.

The tax will be required according to the following headings:

Heading 1. Calm wines. 0 pesetas per hectolitre.

Heading 2. sparkling wines. 0 pesetas per hectolitre.

Heading 3. Quiet fermented drinks. 0 pesetas per hectolitre.

Heading 4. Sparkling fermented beverages. 0 pesetas per hectolitre.

Chapter V

Intermediate Products Tax

Article 31. Objective scope.

For the purposes of this Law, intermediate products shall be regarded as all products with an actual alcoholic strength by volume of more than 1,2% vol., and less than or equal to 22% vol., falling within CN codes 2204, 2205 and 2206, and which do not fall within the scope of the beer tax, nor in that of the Fermented Wine and Beverage Tax.

Article 32. Non-fastening assumptions.

In addition to the assumptions determined in Article 6 of this Law, it will not be subject to the Tax on Intermediate Products, the manufacture of these products with the designations of origin Moria-Montilla, Tarragona, Priory and Terra Alta, where the addition of alcohol is effected at a level such that its actual alcoholic strength by volume does not increase by more than 1% vol., provided that such manufacture is carried out in compliance with the conditions laid down regulentarily.

Article 33. Tax base.

The base shall consist of the volume of products falling within the scope of this tax, expressed in hectolitres of finished product at the temperature of 20 Grad. C.

Article 34. Tax rate.

The tax will be required at the rate of 6,300 pesetas per hectolitre, without prejudice to the provisions of Article 23.

Article 35. Infringements and penalties.

In the assumptions outlined below, the special sanctions that are outlined for each are outlined:

(a) The existence of differences in relation to the actual alcoholic strength by volume of the wine in stock in or used in an intermediate product factory. The infringement shall be punishable by a fine of 100 per 100 of the quota corresponding to the difference expressed in hectolitres of pure alcohol, applying the tax rate established for the Alcohol and Derived Beverages Tax.

(b) The existence of differences in relation to the actual alcoholic strength by volume of the intermediate products in the manufacturing process, in factory stocks or in the production of such products. The infringement shall be punishable by a fine of 100 per 100 of the quota corresponding to the difference expressed in hectolitres of pure alcohol, applying the tax rate established for the Alcohol and Derived Beverages Tax.

c) The existence of differences in more in the first subjects, other than alcohol and derived beverages, in intermediate product factories, which exceed the permitted percentages regulated. The infringement shall be punishable by a fine equivalent to 100 per 100 of the quota which would correspond to the intermediate products to which the first materials would be manufactured.

Chapter VI

Alcohol and Derived Beverages Tax

Article 36. Objective scope.

The objective scope of the Alcohol and Derived Beverages Tax will be integrated by:

(a) All products with an actual alcoholic strength by volume exceeding 1,2% vol. falling within CN codes 2207 and 2208, even where those products are part of a product classified in a chapter of the combined nomenclature other than 22.

(b) Products falling within CN codes 2204, 2205 and 2206 with an actual alcoholic strength by volume exceeding 22% vol.

c) Alcohol containing solid products or other plant products in solution.

Article 37. Accrual.

Notwithstanding the provisions of Articles 7 and 11 of this Law, the accrual of the Tax on Alcohol and Derived Beverages, with respect to the alcohol received under suspension regime in the intermediate and used products factories in the manufacture of the products referred to in Article 32 of this Law, it shall be produced at the time of the production of such intermediate products, without the suspension of the suspension system being continued by means of its introduction into other factories or tax warehouses located within the internal territorial scope.

Article 38. Tax base.

The base will be constituted by the volume of pure alcohol, at the temperature of 20 Grad. C., expressed in hectolitres, contained in the products subject to tax.

Article 39. Tax rate.

The tax will be required at the rate of 80,000 pesetas per hectolitre of pure alcohol, subject to the provisions of Articles 23, 40 and 41.

Article 40. Artisanal distillation system.

1. The artisanal distillation scheme is a simplified system of taxation on the Alcohol and Derived Beverages Tax, to which they can opt, under the conditions to be determined, by the craft distillers. The provisions of Chapters I, II and VI of the First Title of this Law shall apply to this regime, as long as they do not object to the provisions of this Article.

2. Taxation of the drinks obtained.

Drinks obtained under the artisanal distillation system shall be subject to the following tariffs:

(a) The first rate of the artisanal distillation scheme.

1. Taxable fact. The capacity to use the distillation apparatus is subject to this tariff.

2. Accrual. The tax shall be payable at the time when the tax authority is requested to distil.

3. Taxable person. The craft distiller shall be a taxable person, as a taxpayer.

4. Tax base. The taxable base, expressed in hectolitres of pure alcohol, shall be constituted by the result of multiplying the number of litres expressed in the boiler capacity of the distillation apparatus by the coefficient 0,016, by the alcoholic strength Acquired volumetric of the first material to be distilled-expressed as both by one-and by the number of days for which the authorization is sought to distil.

5. Type of charge. The tax will be required at the rate of 70,000 pesetas per hectolitre of pure alcohol. Where the tax is payable in the Canary Islands, the rate shall be 54,500 pesetas per hectolitre of pure alcohol. The provisions of this number are without prejudice to the provisions of Article 41.

b) Second rate of the artisanal distillation scheme.

1. Taxable fact. The manufacture of beverages derived by intermittent direct distillation, carried out by a craft distiller under this scheme, shall be subject to this tariff in excess of that which constitutes the taxable amount of the first rate.

2. Accrual. The tax shall be payable at the time of manufacture of the derived beverages covered by this tariff.

3. Taxable person. The craft distiller shall be a taxable person, as a taxpayer.

4. Tax base. It shall consist of the number of hectolitres of pure alcohol exceeding the taxable amount of the first rate of this scheme.

5. Type of charge. The tax will be required at the rate of 70,000 pesetas per hectolitre of pure alcohol. Where the tax is payable in the Canary Islands, the rate shall be 54,500 pesetas per hectolitre of pure alcohol. The provisions of this number are without prejudice to the provisions of Article 41.

3. Tax refund.

By way of derogation from Article 15 (5) of this Law, craft distillers may use the drinks produced by them to other derived beverage factories, having the right in these cases to the return of the corresponding satisfied quotas, provided that the requirements laid down in the regulations are met.

4. Introduction of derived beverages manufactured in other Member States by small distillers.

The rate applicable in respect of derived beverages manufactured by independent producers located in other Member States obtaining an annual production not exceeding 10 hectolitres of pure alcohol shall be 70,000 Pesetas per hectolitre of pure alcohol.

5. Infringements and penalties.

(a) The use in the process of distillation of first materials with an alcoholic strength higher than that declared in the application for authorization to distil is a serious tax violation. The fine to be imposed as a penalty for this infringement shall be determined by the procedure laid down in Article 35 (a) and shall be at least 200 000 pesetas.

b) The repeated commission of serious tax infringements or of those infringements which are punishable by the special sanctions referred to in Article 45 of this Law, may also be punishable by the prohibition of of the system of craft distillations, temporarily or definitively.

Article 41. Harvester regime.

When derived beverages obtained by hand-made distillation are used directly from the factory to the consumption of the harvesters, in the form and with the conditions to be established, the tax rate It shall be of 20 000 pesetas per hectolitre of pure alcohol. Where the tax is payable in the Canary Islands, the rate applicable shall be 15,500 pesetas per hectolitre of pure alcohol.

The application of these types will be limited to the amount of drink equivalent to 16 litres of pure alcohol per harvester per year.

Article 42. Exemptions.

shall be exempt, subject to the conditions laid down in regulation, in addition to the operations referred to in Articles 9 and 21, the following:

1. The manufacture and importation of alcohol which is intended to be totally denatured, as well as the importation of totally denatured alcohol, in accordance with the procedure laid down in regulation or, in the case of intra-Community movement, in accordance with the provisions of another Member State of the European Economic Community.

2. Manufacture and importation of alcohol intended to be partially denatured, as well as the importation of partially denatured alcohol, by means of the procedure laid down in regulation, to be subsequently used in a previously authorised purpose other than human consumption by ingestion.

3. In the cases referred to in the preceding paragraphs, the benefit of the exemption shall be conditional upon compliance with the obligations relating to the movement and the justification for the use or destination of the denatured alcohol.

4. Manufacture and import of alcohol for use in the manufacture of medicinal products. For this purpose, a medicinal product shall mean any substance or combination of substances which is present as having curative or preventive properties in respect of human or animal diseases. Medicinal products shall also be considered as all substances or compositions which may be administered to humans or animals in order to establish a medical diagnosis or to restore, correct or modify the organic functions of man or animal. The exemption is conditional on the distribution of the medicinal product as a pharmaceutical specialty, upon registration in the corresponding register.

5. The manufacture and import of alcohol intended for use in medical care facilities.

6. Imports of products falling within a chapter of the Combined Nomenclature other than 22 containing products covered by the tax, where their manufacture within the internal territorial scope is included in one of the exemption set out in this Act.

7. The manufacture of alcohol in officially recognised centres for exclusively teaching or scientific purposes, provided that it does not come out of them.

8. The manufacture and import of alcohol, which is intended for scientific research prior to the corresponding authorisation.

Article 43. Returns.

The right to refund of the tax shall be recognised, under the conditions laid down in regulation, in addition to the assumptions referred to in Articles 10 and 22, in the following:

(a) The use of alcohol in manufacturing processes in which the use of denatured alcohol is not possible and provided that the alcohol is not incorporated into the product resulting from the process.

(b) Return to the tax warehouse or warehouse, as well as the destruction under the control of the tax administration, of derived beverages that are no longer suitable for human consumption.

Article 44. Particular rules for management.

1. The use of portable devices for the manufacture of alcohol is prohibited.

2. They shall be regarded as prohibited articles within the meaning of Article 3 of the Organic Law No 7/1982 of 13 July 1982 on equipment for the distillation or rectification of alcohol, where the prescribed requirements are not met. regulations for their manufacture, trade, movement and tenure.

3. By way of derogation from Article 15 (7), the movement and holding of proprietary medicinal products and products classified in a combined nomenclature chapter other than 22 containing alcohol, in whole or in part denatured, they will not be subject to formal requirement compliance in relation to the tax.

Article 45. Infringements and penalties.

1. In the following assumptions, which will have the character of simple tax violations, the special penalties will be imposed that for each are detailed:

(a) The putting into operation of the alcohol-producing apparatus in breach of the formalities laid down or expired on the date of work declared shall be punishable by a fine of 150 per 100 of the quota which would result from applying the tax rate in force at the time of the discovery of the infringement to the volume of production, expressed in hectolitres of pure alcohol at the temperature of 20 Grad. C, which could be obtained in uninterrupted work since the last working declaration expired, if any, up to the date of the discovery, with a maximum of three months.

(b) The breaking of seals which make it possible for the production of alcohol-producing appliances or their removal from sealed deposits shall be punishable by a fine of 100 per 100 of the quotas calculated in accordance with the preceding paragraph; or from that corresponding to the total capacity of the tank, respectively, except that from that break has been given knowledge to the Administration prior to its discovery by the Administration.

(c) Differences in more than one material in alcohol factories exceeding the percentages authorised in regulation shall be punishable by a fine equivalent to 100 per 100 of the quota corresponding to pure alcohol which it could be manufactured using such first materials.

(d) The absence of tax or recognition marks, exceeding 0,5 per 1,000 of those used, in the accounts carried out in establishments approved for the bottling of derived beverages, shall be subject to a fine equivalent to 150 per 100 of the quotas which would result from applying the tax rate in force at the time of the discovery of the infringement to the volume of pure alcohol corresponding to the quantity of derived beverages whose circulation could have been been covered by such marks, alleged to be beverages with an actual alcoholic strength by volume 40 per 100 vol. and bottled in the highest capacity packaging according to brand type.

2. The regeneration of total or partially denatured spirits shall constitute a serious tax infringement which shall be punished, without prejudice to the requirement of the tax quota, with a proportional penalty of three times the amount resulting from the apply to the volume of regenerated alcohol, expressed in hectolitres of pure alcohol, at the temperature of 20 Grad. C the tax rate in force at the time of the discovery of the infringement, and the penalty for the temporary closure may be imposed for a maximum period of one year, or final of the establishment in which the regeneration occurred, which will be agreed by the Minister for Economic Affairs and Finance or the Government, respectively. The total or partially denatured alcohol shall be deemed to have been regenerated when its use or destination is not justified.

Chapter VII

Hydrocarbon Tax

Article 46. Objective scope.

1. For the purposes of this Law, and without prejudice to paragraph 3, they shall be considered as hydrocarbons:

(a) Products classified under CN code 2706.

(b) Products falling within CN codes 2707.10, 2707.20, 2707.30, 2707.50, 2707,91.00, 2707.99.11 and 2707.99.19.

(c) Products falling within CN code 2709.

(d) Products classified under CN code 2710.

e) Products falling within CN code 2711, including chemically pure methane and propane, with the exception of natural gas.

(f) Products falling within CN codes 2712.10, 2712.20.00, 2712.90.31, 2712.933, 2712.90.39 and 2712.990.

g) Products classified under CN code 2715.

(h) Products falling within CN code 2901.

i) Products falling within CN codes 2902.11.00, 2902.19.90, 2902.20, 2902.30, 2902.41.00, 2902.42.00, 2902.43.00 and 2902.44.

(j) Products falling within CN codes 3403.11.00 and 3403.19.

k) Products classified under CN code 3811.

l) Products falling within CN code 3817.

2. Products not covered by the previous paragraph intended to be used as fuels, as fuel additives or to increase the final volume of certain products, shall also be included in the objective of the tax. fuels.

3. Mineral oils other than those referred to in paragraph 1 of this Article-except for coal, lignite, peat or other solid hydrocarbons and natural gas-shall also be included in the objective of the tax. to be used as fuels.

Article 47. Non-fastening assumptions.

It shall not be subject to tax on the manufacture of hydrocarbons, used as fuels in hydrocarbon manufacturing processes, in the same establishment as they have been obtained.

Article 48. Tax base.

1. The tax base will be constituted by the volume of products covered by the tax, expressed in thousands of litres at the temperature of 15 Grad. C. However, for products whose tax rate is determined by reference to units of weight or energy, the basis shall be the weight of the product expressed in metric tonnes, or its energy power expressed in gigajoules (GJ).

2. The determination of the volume according to the temperature shall be carried out by means of the tables of the International Organisation of Nomenclature with reference ISO 91 /1-1982.

Article 49. Concepts and definitions.

For purposes of this tax the following definitions are set:

1. "leaded petrol". Products classified, irrespective of their destination, falling within CN codes 2710.00.31 and 2710.00.35;

2. "Unleaded petrol". Products classified, irrespective of their destination, falling within CN code 2710.00.33;

3. 'Diesel'. Products classified, irrespective of their destination, falling within CN code 2710.069;

4. "Fueloleo". Products classified, irrespective of their destination, falling within CN code 2710.00.79;

5. "Liquefied Petroleum Gas" (LPG). Products falling within CN codes 2711.12.11 to 2711.19.00;

6. "Methane." Hydrocarbon with a carbon atom, of a defined chemical, pure or commercially pure chemical, falling within CN code 2711.29.00;

7. "Queroseno." Products falling within CN codes 2710.00.51 and 2710.0355.

8. Use as fuel. The use of a hydrocarbon as fuel in any type of engine.

9. Use as fuel. The use of a hydrocarbon by combustion which does not involve its use as fuel.

Article 50. Tax rates.

1. The tax shall be required in accordance with the following tariffs and headings:

Rate 1.:

Heading 1.1. Lead gasolines: 55,500 pesetas per thousand litres.

Heading 1.2. Unleaded gasolines: 5500 pesetas per thousand litres.

Heading 1.3. Gasoils for general use: 37,300 pesetas per thousand litres.

Heading 1.4. Gas oils usable as fuel in the uses provided for in Article 54 (2) and, in general, as fuel:

11,000 pesetas per thousand litres.

Heading 1.5. Fuel oils: 1,800 pesetas per tonne.

Heading 1.6. LPG for general use: 118,800 pesetas per tonne.

Heading 1.7. LPG usable as fuel in public service vehicles: 8,000 pesetas per tonne.

Heading 1.8. LPG intended for uses other than fuel:

1,100 pesetas per tonne.

Heading 1.9. Methane for general use: 2,514 pesetas per gigajoule.

Heading 1.10. Methane intended for uses other than fuel:

23 pesetas per gigajoule.

Heading 1.11. Kerosene for general use: 40,000 pesetas per thousand litres.

Heading 1.12. Kerosene intended for uses other than fuel:

20,000 pesetas per thousand liters.

Rate 2.:

Heading 2.1. Coal tar and other products falling within CN code 2706: the rate set for heading 1.5.

Heading 2.2. Benzols and other products falling within CN codes 2707.10, 2707.20, 2707.30 and 2707.50: the rate set for heading 1.1.

Heading 2.3. Creosote oils; products falling within CN code 2707,91.00: the rate set for heading 1.5.

Heading 2.4. Crude oils and other products falling within CN codes 2707.99.11 and 2707.99.19: the rate set for heading 1.5.

Heading 2.5. Natural gas condensate crude oils, classified under CN code 2709, for general use: the rate set for item 1.11.

Heading 2.6. Natural gas condensate crude oils, falling within CN code 2709, intended for uses other than fuel uses: the rate set for heading 1.12.

Heading 2.7. Other products falling within CN code 2709; the type laid down for heading 1.5.

Heading 2.8. Special gasolines and other classified products, irrespective of their destination, falling within CN codes 2710.00.21, 2710.00.25, 2710.0.37 and 2710.00.39: the rate set for heading 1.1.

Heading 2.9. Average oils other than kerosene, classified, irrespective of their destination, falling within CN code 2710.00.59, for general use: the rate set for item 1.11.

Heading 2.10. Average oils other than kerosene, classified, irrespective of their destination, falling within CN code 2710.0.59 and intended for use other than that of fuel: the type laid down for heading 1.12.

Heading 2.11. Heavy oils and preparations classified, irrespective of their destination, falling within CN code 2710.00.99: the type set out under heading 1.5.

Heading 2.12. Gaseous hydrocarbons falling within CN code 2711.29.00, with the exception of methane, for general use: the type set out under heading 1.9.

Heading 2.13. Gaseous hydrocarbons falling within CN code 2711.29.00, with the exception of methane, intended for uses other than that of fuel: the type laid down for item 1.10.

Heading 2.14. Petroleum jelly and other classified products, irrespective of their destination, falling within CN codes 2712.10, 2712.20.00, 2712.90.39 and 2712.990: the rate set for heading 1.5.

Heading 2.15. Bituminous mixtures falling within CN code 2715: the type set out under heading 1.15.

Heading 2.16. Hydrocarbons of defined chemical composition, falling within the scope of the tax and falling within CN codes 2901 and 2902: the rate set for heading 1.1.

Heading 2.17. Preparations classified under CN codes 3403.11.00 and 34.03.19: the rate set for heading 1.5.

Heading 2.18. Anti-detonating preparations and additives falling within CN code 3811: the type laid down for heading 1.1.

Heading 2.19. Mixtures of alkylbenzenes and mixtures of alkynaphthalenes falling within CN code 3817: the rate set for heading 1.5.

2. The products covered by Article 46 (2) and (3) shall be subject to the rates of duty corresponding to those mineral oils covered by tariff 1. of the tax whose capacity to use is equivalent, as shown in the application file referred to in Article 54 (1) of this Law.

3. Without prejudice to Article 8 (6), the application of the reduced rates laid down for headings 1.4, 1.7, 1.8, 1.10, 1.12, 2.10 and 2.13 shall be conditional on compliance with the conditions laid down in Article 8 (6). In addition to the addition of tracers and markers, as well as the actual use given to the products. Such conditions may include the use of specific means of payment.

Article 51. Exemptions.

They shall be exempt, under the conditions that they regulate, in addition to the operations referred to in Article 9 of this Law, the following:

1. The manufacture and import of the products covered by the tax to which the rates laid down in their tariff 2. are intended to be used for uses other than fuel or fuel.

2. Manufacture and import of hydrocarbons which are under suspension and which are intended for:

(a) Its use as fuel in air navigation, with the exception of private recreational aviation.

b) Their use as fuel in navigation, including fishing, with the exception of private recreational boating.

c) Electricity production and cogeneration of electricity and heat.

d) Their use as fuel in rail transport.

e) Being used in the construction, modification, testing and maintenance of aircraft and vessels.

f) Be used in navigable waterway and port dredging operations.

3. The importation of fuels contained in the normal tanks of passenger cars, as well as the contents in portable tanks up to a maximum of 10 litres per vehicle, without prejudice to the application of the current rules in the field of transport for the holding and transport of fuels.

4. The importation of fuels contained in the normal tanks of commercial motor vehicles and special purpose containers, with a maximum of 200 litres.

5. The application of the exemption in respect of the use of gas oil in the cases referred to in paragraph 2 above shall be conditional on the use of the tracers and markers prescribed for the purposes of the diesel fuel. application of the reduced rate.

Article 52. Returns.

The right to the refund of the fees paid by the tax shall be recognised, under the conditions laid down in regulation, in addition to the assumptions referred to in Article 10, in the following:

(a) The direct or indirect consumption of products covered by the tax to which the rates laid down in tariff 1 are applied, for uses other than fuel and fuel, by holders of holdings industrial.

(b) A gas oil-to-ship warning to vessels that make navigation other than the recreational private. The refund is conditional on the supplied gas oil bearing the required tracers and markers for the application of the reduced rate.

(c) The use of products subject to tax on pilot projects for the technological development of less polluting products, in particular fuels and fuels obtained from renewable resources.

Article 53. Particular rules for management.

1. Without prejudice to Article 4 (9), the establishments in which the products covered by the tax are to be subject to a defined treatment shall be considered to be manufactured in accordance with the concept laid down in the supplementary number 4 of Chapter 27 of the Combined Nomenclature.

2. By way of derogation from Article 4 (10), the operations by which the user of a product covered by the tax is to be used again in the same establishment shall not be regarded as manufacturing, provided that the tax satisfied by the same is not less than that corresponding to the reused product.

3. By way of derogation from Article 4 (9), the establishments in which small quantities of products subject to the tax are to be obtained shall not be regarded as a factory.

A simplified procedure for the settlement and payment of the tax will be established in these cases.

Article 54. Usage bans and limitations.

1. The use as a fuel of the products referred to in Article 46 (2) of this Law or as a fuel of the hydrocarbons referred to in paragraph 3 of that Article shall be prohibited unless it has been expressly provided for. approved by the Minister for Economic Affairs and Finance as a result of the resolution of a file that will be initiated at the request of the interested parties and in which the hydrocarbon of the contents will be determined in the tariff 1. of the tax whose use is equivalent to that of the product covered by the file.

2. The use of gas oil as fuel, with the application of the type set out in heading 1.4 of tariff 1. of the tax, shall be limited to the engines of tractors and machinery used in agriculture, including horticulture, livestock and forestry, as well as fixed engines.

It shall be prohibited to use diesel fuel to which the corresponding tracers and tracers have been incorporated, except in the cases referred to in paragraph 1, in accordance with the rules laid down in this Regulation. Article 51 (2) and Article 51 (2

.

3. The use of fuel oils as fuel shall be limited to fixed engines and to vessels and railways.

4. The use as LPG fuel with application of the type set out in heading 1.7 of tariff 1. of the tax is limited to public service vehicles, to the explosion engines controlled by test banks and to the engines of freight trucks or lifts of goods used in premises closed.

5. The use as propellant of LPG and kerosene incorporating the tracers and markers laid down in regulation for the application of the reduced rates corresponding to the headings 1.8 and 1.12 of the tariff shall be prohibited. 1. of the tax.

6. The prohibitions and limitations laid down in this Article extend to products whose use is equivalent to that of mineral oils covered by tariff 1. of the tax, in accordance with the provisions of paragraph 1 above.

Article 55. Infringements and penalties.

1. It will constitute a simple tax violation of the non-compliance with the prohibitions and limitations of use that are established in Article 54 of this Law. Such infringements shall be punishable in accordance with the provisions of this Article, irrespective of the penalties which may be imposed, in accordance with the provisions of Article 19 of this Law, for the possible commission of infringements. Severe taxes.

2. For the purposes of imputation of liability for the commission of these offences, they shall be considered as authors:

(a) Those that use as fuel, without due authorisation, the hydrocarbons referred to in Article 46 (3) of this Law.

(b) holders of self-propelled vehicles, vessels and machinery which use or contain, in their fuel tanks, which are not expressly authorised for operation, even if they are not carried out or patronised by the holder himself, except in the cases referred to in the following subparagraph of this paragraph and in paragraph 3.

(c) the lessees of the vehicles and vessels referred to in the preceding point, where the hire contract is not a driver or employer, if the offence is discovered in the period between the date of the contract and the return of the machinery, vehicle or vessel to its holder.

3. In cases of subtraction, the holders of the vehicles or vessels shall not be liable for the offences discovered in the period between the date of the complaint and their recovery.

4. The author or each of the authors of the infringement shall be fined 100,000 to 2,000,000 pesetas, and shall be subject to the conditions referred to in points (b) and (c) of paragraph 2 at the same time as the freezing of the offence. machinery, vehicle or vessel for a period between one month and one year. The latter sanction may be replaced by the duplication of the fine imposed on the main basis, where serious damage to the general public interest is caused by its imposition.

5. In cases of repeated commission of this kind of infringements, the limits set out in the previous paragraph shall be raised to 200,000 and 4,000,000 pesetas and two months and two years of immobilization.

This circumstance will be appreciated when the infringer, within two years prior to the commission of the new infringement, has been sanctioned by firm resolution for infringing any of the prohibitions established in the the previous article.

6. The breaking of the seal and immobilization of the vehicle or vessel shall be sanctioned by a new seal for the double of the time initially agreed upon and the reiteration of these facts shall result in the final seizure of the vehicle or the vessel for sale in public auction.

7. The imposition of the penalties provided for in this Article shall be agreed by the head of the tax management office responsible for the place where the infringement is discovered, subject to the processing of the appropriate file to be given. hearing of the interested parties. The agreement will be used in an economic and administrative way.

Chapter VIII

Tobacco Labors Tax

Article 56. Objective scope.

For the purposes of this tax they have the consideration of tobacco work:

1. Cigars and cigarillos.

2. Cigarettes.

3. The bite to liar.

4. Other smoking tobacco.

Article 57. Non-fastening assumptions.

In addition to the cases referred to in Article 6, the manufacture and import of tobacco products which are destroyed under the control of the tax administration, in the form and with the taxes, shall not be subject to the tax. conditions to be laid down in regulation, inside the factories and tax warehouses.

Article 58. Tax base.

1. The base shall be:

(a) For the application of the proportional rates, for the value of the tasks, calculated according to their maximum selling price to the public, in tobacco and stamp vending machines located on the Balearic Peninsula or islands, including all taxes.

b) For the application of specific types, by the number of units.

2. For the purposes of point (a) of the preceding paragraph, manufacturers and importers shall communicate, in the form laid down in regulation, prior to their placing on the market, the maximum selling prices to the public. established for the various tobacco products, as well as any changes to those prices.

Article 59. Concepts and definitions.

1. For the purposes of this tax, they shall have the consideration of cigars or cigarillos, provided that they are susceptible to being smoked as presented:

(a) Tobacco rolls consisting entirely of natural tobacco.

(b) The rolls of tobacco provided with an outer layer of natural tobacco.

(c) rolls of tobacco provided with an outer layer of the normal colour of cigars and a sublayer, both of which are formed by reconstituted tobacco, provided that at least 60 per 100 by weight of the tobacco particles have a Width and length greater than 1,75 mm and the layer is fixed at propeller with a minimum angle of 30 degrees in relation to the longitudinal axis of the cigar.

(d) rolls of tobacco provided with an outer layer of the normal colour of cigars, consisting of reconstituted tobacco, provided that their unit weight without filter or nozzle is equal to or greater than 2,3 grams and at least 60 per cent 100 by weight of the tobacco particles have a width and length greater than 1,75 millimetres and their perimeter is at least one third of their length equal to or greater than 34 millimetres.

These tasks shall be considered as cigars or cigarillos depending on whether or not their weight exceeds 3 grams per unit.

2. Products consisting of substances other than tobacco but meeting the other criteria of paragraph 1 above shall also be regarded as cigars or cigarillos, provided that such products are provided with: one of the following layers:

a) A layer of natural tobacco.

b) A layer and a sublayer formed both by reconstituted tobacco.

c) A reconstituted tobacco layer.

3. For the purposes of this tax, tobacco rolls which may be smoked in their original form and which are not cigars or cigarillos in accordance with the above paragraphs shall be considered as cigarettes.

Similarly, tobacco rolls that are introduced into cigarettes or are wrapped in sheets of smoking paper will also be considered as cigarettes.

The roll of tobacco referred to in the preceding paragraph shall be considered for the purposes of the application of the tax as two cigarettes where it is more than 9 cm long, not exceeding 18 centimetres, and as three cigarettes when it is longer than 18 centimeters, not exceeding 27 centimeters, and so on with the same progression.

The length measurement will not take into account either the filter or the nozzle.

4. For the purposes of this tax the consideration of smoking or smoking tobacco shall be:

(a) Tobacco cut or otherwise split, spun or pressed in iron, not included in the foregoing paragraphs and which may be smoked without further industrial processing.

(b) The remains of tobacco conditioned for retail sale other than cigars, cigarillos or cigarettes and which are susceptible to being smoked.

5. For the purposes of this tax, it shall be considered as a sting for the rolling of smoking tobacco as defined in the previous paragraph, provided that more than 25 per 100 by weight of the tobacco particles present a cut width of less than one millimeter.

6. They shall also have the consideration of cigarettes and tobacco for smoking products which are exclusively or partially constituted by non-tobacco products which are not tobacco but which meet the other criteria laid down in the paragraphs 3 and 4 above. However, products that do not contain tobacco will not have this consideration when it is justified that they have an exclusively medicinal function.

7. For the purposes of this tax, the manufacturer's consideration shall be the person who transforms tobacco into manufactured tobacco for sale to the public.

Article 60. Tax rates.

The tax will be required according to the following rate:

Heading 1. Cigars and cigarillos: 10 per 100.

Item 2. Cigarettes. They will be taxed simultaneously with:

a) Proportional type: 48.5 per 100.

b) Specific type: 150 pesetas per 1,000 cigarettes.

Heading 3. Bite to liar: 30 per 100.

Heading 4. Other tobacco products: 20 per 100.

Article 61. Exemptions.

1. They shall be exempt, subject to the conditions laid down in regulation, in addition to the operations referred to in Article 9 of this Law, the manufacture and importation of tobacco products intended for:

(a) Its denaturing in factories and tax warehouses for further use in industrial or agricultural purposes.

b) The performance of scientific analysis or related to the quality of the work, from factories or tax warehouses.

2. The following imports of tobacco products shall also be exempt:

(a) Personally driven by travellers over seventeen years of age from third countries, provided that they do not exceed the following quantitative limits:

1. 200 cigarettes, or

2. 100 cigarillos, or

3. 50 cigars, or

4. 250 grams of the remaining tasks.

(b) Small consignments which are issued on an occasional basis from a third country by a private individual to another individual, without payment of any kind and within the following quantitative limits:

1. 50 cigarettes, or

2. 25 cigarillos, or

3. 10 cigars, or

4. 50 grams of the remaining tasks.

Article 62. Returns.

The right to the return of the quotas previously satisfied by the Tax on Tobacco Labors, in the form and with the conditions that will be established, will be recognized, as well as in the cases to which refers to Article 10 of this Law, in the following:

(a) The destruction of tobacco work under the control of the tax administration.

b) The return of tobacco products to the factory for recycling.

Article 63. Particular rules for management.

The receipt of tobacco products from other Member States of the Community shall be restricted to authorised depositaries, registered operators, unregistered operators, authorised recipients or recipients in the system of distance selling which, in all cases, meets the conditions laid down in the rules in force in the field of distribution.

Article 64. Special provisions concerning the application of the tax in Ceuta and Melilla.

1. Without prejudice to Article 5, it shall be subject to the Tax on Tobacco Labours:

(a) The introduction into Ceuta and Melilla of products falling within their objective scope, except where they come from the rest of the internal territorial scope.

(b) The introduction into Ceuta and Melilla of products falling within their scope, originating from areas and free warehouses located in the rest of the internal territorial area.

(c) The introduction into Ceuta and Melilla of the products falling within their intended scope, in the rest of the internal territorial scope, to the suspension customs arrangements, in order to finalise those arrangements.

2. Without prejudice to Articles 6 and 57, the introduction into Ceuta and Melilla of tobacco products which are destroyed under the control of the tax administration, in the form and under the conditions laid down in Articles 6 and 57, shall not be subject to the tax. establish regulations in the interior of the factories and tax warehouses.

3. In the cases referred to in paragraph 1 of this Article, the tax shall be payable at the time of entry into the territories of Ceuta and Melilla. However, where the products introduced are intended for direct use in a tax warehouse or factory, the introduction shall be made on a suspensory basis.

4. In the cases referred to in paragraph 1 of this Article, taxable persons shall be liable for the tax on persons who introduce the goods covered by it.

5. Without prejudice to Articles 9 and 61 of this Law, it shall be exempt from the tax:

(a) The introduction into Ceuta and Melilla of tobacco products intended for any of the purposes referred to in Article 9 (1) and Article 61 of this Law.

(b) The issue, from Ceuta and Melilla to other Member States of the European Economic Community, of products covered by the tax in Ceuta and Melilla under suspension arrangements, which, without prejudice to the provisions laid down in Article 11, it shall be deemed to have been completed.

(c) The introduction of tobacco work by the persons and the amounts set out in Article 61 (2) of this Law.

6. Without prejudice to Article 10, they shall be entitled to the refund of the quotas previously satisfied by the Tax on Tobacco Labours, under the conditions laid down in the rules laid down in Regulation (EEC) No 1010/81. the purpose of this tax, from Ceuta and Melilla to another Member State of the European Economic Community.

7. The introduction into Ceuta and Melilla of tobacco products will constitute a serious tax violation, with a violation of the conditions and requirements required by this Law and its regulations. The infringement shall be punishable by a fine of both three times the quotas corresponding to the quantities of work introduced, calculated by applying the rates in force at the date of the discovery of the infringement.

8. The following provisions of this Law shall not apply, as regards Ceuta and Melilla:

(a) Article 4 (6), (14), (15), (19), (22) and (24

.

(b) Article 7 (5), (6), (8) and (9

.

(c) points (c), (d) and (e) of paragraph 1, paragraph 2 and Article 8 (5).

(d) Article 10 (1) (c), (d) and (e).

(e) Article 13 (2).

(f) Article 16 (2).

g) Article 17, and

(h) Article 8 (3) and Article 15 (7), in respect of the intra-Community movement only, in both cases.

Title II

Special Tax on Certain Means of Transportation

Article 65. Taxable fact.

1. They will be subject to tax:

(a) The first definitive registration in Spain of new or used motor vehicles, driven by motor vehicles for public roads and land, with the exception of:

1. Lorries, motor vehicles, vans and other vehicles which, by virtue of their objective configuration, cannot be used for other purposes than the carriage of goods.

2. Buses, minibuses and other vehicles suitable for the collective transport of passengers:

have a capacity that exceeds nine seats, including the driver's, or

whichever capacity they have, they have a total height above 1,800 millimeters, except for "jeep" or off-road vehicles.

3. Those which, objectively considered, are of exclusive industrial, commercial, agricultural, clinical or scientific application, provided that their serial models or individual vehicles have been duly approved by the Administration tax. For this purpose, multiple-use vans and vans of any height shall be considered to have exclusively one of these applications provided that they have only two seats for the driver and the assistant, in no case shall they possess additional seats and the space for the load not to have lateral visibility and be greater than 50 per 100 of the internal volume.

4. Two-or three-wheel wheels having a cylinder capacity of 125 cm or less.

5. The disabled cars referred to in number 20 of the Annex to Royal Legislative Decree 339/1990 of 2 March, approving the articulated text of the Law on Traffic, Circulation of Motor Vehicles and Road Safety.

6. The special vehicles referred to in the number 10 of the Annex referred to in the preceding number.

7. Those destined to be used by the Armed Forces, by the State Security Corps and Forces, Autonomous Communities and Local Corporations, as well as by the Customs Enforcement, in defense, surveillance and security functions.

8. Ambulances put up for the transfer of injured or sick persons and vehicles which, by virtue of their characteristics, do not permit any other purpose or use than that relating to surveillance and relief on motorways and roads.

9. Multiple-use vans and vans with a total floor height of more than 1,800 millimetres other than "jeep" or off-road vehicles.

(b) The first definitive registration of new or used vessels and recreational or nautical-sport vessels, which are more than seven and a half metres long, in the Register of Ship Matriculation.

(c) The first final registration of aircraft, aircraft and other aircraft, new or used, fitted with a mechanical engine, in the Aircraft Register, with the exception of:

1. Aircraft which, due to their technical characteristics, can only be used for agricultural or forestry work or for the movement of sick and injured persons.

2. Aircraft whose maximum take-off weight does not exceed 1,550 kilograms, as issued by the Directorate-General for Civil Aviation.

(d) The circulation or use in Spain of the means of transport referred to in the preceding letters, where their final registration has not been requested in Spain as provided for in the additional provision first, within the period of the month following its acquisition.

2. The application of the non-subjection assumptions referred to in the numbers 7. and 8. Point (a) of the preceding paragraph shall be conditional upon its prior recognition by the tax administration in the form that is determined to be regulated.

In the other cases of non-subjection it will be necessary to present a declaration to the tax administration in the place, form, term and form to be determined by the Minister of Economy and Finance. Vehicles approved by the tax administration are exempted from the provisions of this paragraph.

3. The modification of the circumstances or determining requirements of the cases of non-subjection or exemption provided for in this Law shall give rise to the self-settlement and entry of the Special Tax, with reference to the moment in which it occurs. such modification, provided that no more than four years have elapsed since the first final registration.

4. The spatial scope of application of the tax is the entire Spanish territory, without prejudice to the provisions of the regulatory rules of the Convention and the Economic Convention, in force, respectively, in the Historical Territories of the Basque Country and in the Comunidad Foral de Navarra.

Article 66. Exemptions.

1. The first final registration of the following means of transport shall be exempt from the tax:

(a) Motor vehicles considered as taxis, autocabs or self-passenger cars under the current legislation.

(b) Motor vehicles registered to affect them exclusively for the exercise of the activity of teaching drivers by way of consideration.

c) Motor vehicles registered to affect them exclusively for the exercise of rental activities.

For these purposes it is not understood that there is an activity of car rental in respect of those who are the subject of transfer to persons linked in the terms provided for in Article 79 of the Law of the Tax on the Value Added, or for longer than three months to a single person or entity, for a period of twelve consecutive months.

For these purposes, we will not have the consideration of car rental contracts of lease-sale and assimilated or lease with option to buy.

(d) Motor vehicles registered in the name of disabled persons for their exclusive use, provided that the following requirements are met:

1. That at least four years have elapsed since the registration of another vehicle under similar conditions.

However, this requirement shall not be required in cases of total casualty of the vehicles, duly accredited.

2. They shall not be subject to subsequent transmission by "inter-living" acts for the period of four years following the date of their registration.

(e) Motor vehicles registered with diplomatic or consular boards in the name of diplomatic representations and consular posts, of members of the Foreign Diplomatic Corps and of consular officials of foreign career accredited in Spain.

This exemption will also apply to the International Organizations recognized by Spain and to the members with diplomatic status of those agencies within the limits and the conditions laid down, if any, in the respective international conventions.

(f) Ships and recreational or nautical-sports vessels whose maximum length does not exceed 15 metres, registered to affect them exclusively for the pursuit of rental activities.

This exemption will be conditional on limitations and compliance with the requirements for vehicle rental.

g) Ships that can only be driven by their configuration to paddle or paddle, as well as Olympic-class sailboats.

h) Aircraft registered by the State, Autonomous Communities, Local Corporations or by companies or public bodies.

i) Aircraft registered in the name of Schools, officially recognised by the Directorate General of Civil Aviation and intended exclusively for the education and aeronautical training of pilots or their professional retraining.

j) Aircraft registered in the name of air navigation companies.

(k) Aircraft registered for leasing exclusively to air navigation companies.

2. The application of the exemptions referred to in points (a), (b), (c), (d), (f), (i) and (k) of the preceding paragraph shall be subject to prior recognition by the tax administration in the form that is determined to be regulated.

In particular, in the case of motor vehicles registered in the name of persons with disabilities, the prior certification of disability or invalidity by the National Institute of Social Services or by competent management entities.

The application of the exemption referred to in point (e) of the previous paragraph shall require the prior certification of its origin by the Ministry of Foreign Affairs.

In the other exemption cases, it will be necessary to present a statement to the tax administration at the place, form, term and form to be determined by the Minister of Economy and Finance.

Article 67. Taxable persons.

They will be taxable taxable persons:

(a) Persons or entities to whose name the first definitive registration of the means of transport is made.

(b) In the cases provided for in Article 65 (1) (d) of this Law, the persons or entities acquiring the means of transport.

(c) In the cases provided for in Article 65 (3) of this Law, persons or entities to whose name the means of transport is registered.

Article 68. Accrual.

1. The tax shall be payable at the time when the taxable person submits the application for the first definitive registration of the means of transport.

2. In the cases provided for in Article 65 (1) (d) of this Law, the tax shall be payable on the day following the end of the period referred to in that point.

3. In the cases provided for in Article 65 (3) of this Law, the tax shall be payable at the time of the modification of the circumstances or requirements which led to the non-attachment or exemption of the tax.

Article 69. Tax base.

The tax base will be constituted:

(a) In the new means of transport, for the amount which has been determined on the occasion of the acquisition of the means of transport as a taxable amount for the purposes of the value added tax, of an equivalent tax or, lack of both, for the total amount of consideration satisfied by the acquirer, determined in accordance with Article 78 of the Value Added Tax Act.

(b) In the means of transport used for their market value on the date of accrual of the tax.

The taxable persons may use, in order to determine the market value, the valuation tables of used means of transport approved by the Minister of Economy and Finance, for the purposes of the Transmissions Tax Assets and legal instruments Documented and the Tax on Successions and Donations which were in force on the date of the tax due.

The conflicting expert assessment referred to in the General Tax Law shall not apply when the provisions of the preceding paragraph are used.

Article 70. Tax rate.

1. The tax will be required at the rate of 13 per 100.

2. The applicable tax rate shall be that in force at the time of the accrual.

3. In Ceuta and Melilla and in the Canary Islands, the tax shall, at the time of the accrual, be required at rates of 0 per 100 and 11 per 100, respectively.

4. Where the means of transport whose first final registration has taken place in Ceuta and Melilla is the subject of definitive importation into the Balearic Islands and the Balearic Islands or the Canary Islands, within the first year following that first registration definitive, the tax shall be settled at the rates referred to in paragraphs 1 and 3 above, as appropriate.

When the final importation takes place within the second year following the first definitive registration, the tax at the rate of 9 per 100 shall be settled if the import takes place on the Balearic Islands, or the 7.5 per 100 if the import takes place in the Canary Islands.

When the final importation takes place within the third and fourth year following the first definitive registration, the tax at the rate of 6 per 100 will be settled if the import takes place on the Balearic Islands and the Balearic Islands. or 5 per 100 if the import takes place in the Canary Islands. In all cases, the taxable amount shall be the customs value of the means of transport.

5. Where the means of transport for which the tax has become established in the Canary Islands is definitively introduced on the Balearic Islands and the Balearic Islands within the first year following the first final registration, the holder shall be entitled to enter the quotas corresponding to the difference between the tax rate applicable in the Canary Islands and the rate to be applied in the Balearic Islands and the Balearic Islands on a taxable amount which shall be the value of the means of transport at the time of introduction.

Article 71. Settlement and payment of tax.

1. The tax shall be subject to self-settlement and shall be entered by the taxable person in the place, form, time-limits and forms laid down by the Minister for Economic Affairs and Finance.

2. For the final registration of the means of transport, the payment of the tax or, where appropriate, the recognition of non-attachment or exemption shall be credited.

Article 72. Infringements and penalties.

Tax violations in this tax will be qualified and sanctioned in accordance with the General Tax Law and other rules of general application.

Article 73. Special provisions for Ceuta and Melilla.

The yield derived from this tax in the territorial scope of the cities of Ceuta and Melilla will be the responsibility of the respective Councils, without prejudice to their management, liquidation, collection, inspection and review by the competent bodies of the State Tax Administration.

Article 74. Special provisions in relation to the Fiscal Economic Regime of the Canary Islands.

The performance of this tax in the area of the Autonomous Community of the Canary Islands shall be the responsibility of the Autonomous Community, without prejudice to its management, liquidation, collection, inspection and review by the competent bodies. of the State Administration of Taxation.

With regard to the collection of the tax, the provisions of Article 64 and the third provision of Law 20/1991 of 7 June, amending the tax aspects of the Fiscal Economic Regime, will apply. Canary Islands.

Additional disposition first.

The means of transport, new or used, as referred to in this Law, shall be registered in Spain when they are acquired by persons, entities or holders of establishments with domicile or tax residence in Spain. territory to circulate or be used therein.

When the breach of this obligation is established, the competent authorities of the tax administration or the Ministry of the Interior will proceed to immobilization the means of transport until the regularisation of their administrative and tax situation.

Additional provision second.

Are declared exempt from the Tax on Inheritance Transmissions and Legal Acts Documented the constitution and capital increases of the companies that create the public administrations and entities to carry out the disposal of shares representing their participation in the share capital of commercial companies.

The constitution and capital increases of the aforementioned companies will enjoy the same rate of subsidies as the State, in relation to the fees or duties payable for the intervention of public Fedatarios and Merchant registrars.

Additional provision third.

Annexes II and III referred to in Article 27.1.c) of Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands, are hereby worded as follows:

" ANNEX II

The increased tax rate of 12 per 100 of the Canarian Indirect General Tax will apply to transactions that have as their object deliveries, leases, or imports of the following goods:

a) Blonde tobacco and pure cigars with a price greater than 100 pesetas.

(b) Compound spirits, liqueurs, appetizers without a base wine and other beverages derived from natural alcohols, in accordance with the definitions laid down in the Staff Regulations of Vine, Wine and Spirits and Regulations complementary, also, the alcoholic extracts and concentrates suitable for the production of derived beverages. In both cases it will apply, provided they exceed the price of 200 pesetas litre.

(c) Motor driven vehicles with power exceeding 10 hp, except:

1. Trucks, motorcars, vans and other vehicles which, by virtue of their objective configuration, are engaged in the carriage of goods.

2. Buses, minibuses and other vehicles dedicated to the collective transport of passengers, including those whose capacity exceeds the capacity of the driver.

3. The vehicles referred to in the above letter of which capacity is equal to or less than nine seats, provided that their total height above the ground is greater than 1,800 millimetres and cannot be technically qualified as "jeep" type vehicles.

4. Those considered to be self-taxis or self-passenger cars under current legislation.

5. Those which, objectively considered, are of exclusive industrial, commercial, agricultural, clinical or scientific application whose models of series have been duly approved by the Ministry of Economy and Finance.

6. "jeep" type vehicles, the models of which are considered to be of industrial, commercial or agricultural application, have been duly approved by the Economic and Finance Ministry, where their selling price does not exceed 2.500,000 pesetas.

7. Vehicles purchased by disabled persons for their exclusive use, provided that the following requirements are met:

7.1 That at least four years have elapsed since the acquisition of another vehicle of similar conditions.

However, this requirement will not be required in case of total casualty of the vehicles, certified by the insurance company.

7.2 That they are not the subject of a subsequent transfer by "live inter" acts for the four years following the date of their acquisition.

Failure to comply with this requirement will determine the obligation, in charge of the beneficiary, to enter into the Public Finance the difference between the quota that would have to be borne by application of the increased rate and the effectively supported when the vehicle was purchased.

8. Vehicles with power equal to or less than 10 hp.

9. Rental services of passenger cars provided by undertakings which are normally engaged and exclusively for the purpose of carrying out such activities under the conditions and with the requirements to be determined in accordance with the rules.

For the purposes of the foregoing paragraph, they shall not have the consideration of rental car rental contracts for lease-sale and assimilated car rental contracts, nor lease agreements with option to purchase.

10. Two-or three-wheel vehicles with a cylinder capacity of 50 cm or less.

d) Trailers for passenger cars.

e) 1. Boats and recreational craft or water sports vessels of which the length of the deck is nine metres or less, and equal to or greater than five metres, powered by motor.

2. Boats and recreational vessels or nautical sports which are more than nine metres in length, except for the Olympic vessels which, by virtue of their configuration, can only be operated for rowing.

(f) Aircraft, aircraft and other aircraft, fitted with a mechanical engine, except:

1. Aircraft which, due to their technical characteristics, can only be used for agricultural or forestry work or for the movement of sick or injured persons.

2. Aircraft whose maximum take-off weight does not exceed 1,550 kilograms, as issued by the Directorate-General for Civil Aviation.

3. Those acquired by schools officially recognised by the Directorate General of Civil Aviation and intended exclusively for the education and aeronautical training of pilots or their professional retraining.

4. Those acquired by the State, Autonomous Communities, Local Corporations or by companies or public bodies.

5. Those acquired by air navigation companies, including by virtue of leasing contracts.

6. Those acquired by undertakings for leasing exclusively to air navigation companies.

g) shotguns, including compressed air, and other long firearms, the consideration of which per unit is equal to or greater than 45,000 pesetas.

(h) Cartuchery for hunting shotguns and, in general, for the other weapons listed in paragraph (g) above, when their consideration per unit is greater than 17 pesetas.

i) 1. Jewellery and jewelry made wholly or partly with gold, without the incorporation of platinum, precious stones, natural pearls, the consideration of which per unit does not exceed 100 000 pesetas, and the commemorative coins of legal tender and Silver, silver, silver and silver, as well as fine jewellery containing silver, fine jewellery containing silver, ordinary jewellery and imitation pearls.

2. Jewellery, jewelry, precious stones, natural or cultured pearls, articles made wholly or partly with gold or platinum, as well as fine jewellery containing precious stones, natural pearls or metal, whether in the form of bathed or plated.

Not included in the preceding paragraph:

(a) Objects containing gold or platinum in the form of bathed or plated with a thickness of less than 35 microns.

b) Damasquinates.

c) The objects of exclusive industrial, clinical or scientific application.

(d) Bullets not prepared for sale to the public, plates, sheets, rods, scrap, bands, powder and tubes containing gold or platinum, provided they are all purchased by manufacturers, artisans or protesics for their purposes processing or by wholesale traders of such metals for exclusive sale to manufacturers, artisans or protesics.

e) Parts of incomplete manufactured goods or articles that are transferred between manufacturers for processing or subsequent processing.

(f) jewellery and jewelry made wholly or partly with gold, without the incorporation of platinum, semi-precious stones or natural pearls, the consideration of which per unit does not exceed 100 000 pesetas, as well as coins Legal course commemorative.

For purposes of this tax are considered precious stones, exclusively, diamond, ruby, sapphire, emerald, aquamarine, opal and turquoise.

j) Pocket watches, wristbands, desktops, foot, wall, etc., whose unit consideration is equal to or greater than 20,000 pesetas.

k) All kinds of articles of glass, glass, lozens, ceramics and porcelain having an artistic or ornamental purpose for which the consideration per unit is equal to or greater than 10,000 pesetas.

l) Hand-knotted rugs in wool and fur.

m) 1. Articles of apparel or personal adornment, made up of current skins.

2. Articles of apparel or personal adornments, made up of skins of a sumptuous character, other than those of a kind solely with a toilet or waste in terms of which they are regulated.

n) Perfumes and extracts.

ANNEX III

The increased tax rate of 24 per 100 of the Indirect Canarian General Tax will apply to the production, distribution and transfer of the rights of film films to be displayed in the "X" rooms, as well as the display of the same. "

Additional provision fourth.

For the purposes of paragraph 5 of the Annex to the Value Added Tax Act, the suspension arrangements applicable in the case of manufacture shall be regarded as a non-customs warehousing procedure. processing or holding of products subject to excise duty in factories or tax warehouses, the circulation of such products between those establishments and the importation of such products for the purposes of manufacture or tax warehouse.

First transient disposition. Intra-Community movement.

1. Until 30 June 1999, the special manufacturing taxes in force in the internal territory of the Member States shall not be subject to the products which are the subject of such taxes acquired in the duty-free shops of other Member States or on board a aircraft or a vessel and transported as personal luggage by travellers entering the area by means of an intra-Community flight or sea crossing. This benefit is limited to the quantities that may be imported with exemption from special manufacturing taxes by travellers from third countries.

The same treatment will be granted, in respect of the products purchased from the sales outlets located in the enclosure of one of the two tunnel access terminals under the English Channel, to travellers who have in their a valid transport title for the journey between both terminals.

2. Products subject to excise duty which, before 1 January 1993, are subject to a suspension of internal Community transit arrangements, shall continue to be subject to the suspension of excise duty until their discharge in accordance with the rules governing the system.

Second transient disposition. Taxable fact.

For products subject to special manufacturing taxes, as set out in this Law, which have been manufactured, imported or introduced and which are located inside the factories and warehouses The tax shall be payable in accordance with Article 7 of this Law, at the rates in force at the time of such accrual.

Transitional provision third. Exemptions.

1. Products covered by special manufacturing taxes acquired or imported without payment of such taxes, prior to the entry into force of this Law, for having benefited from any of the exemption assumptions established in the Law 45/1985 by virtue of the purpose for which they were intended, may be used or consumed in such a way as long as the same can be held under suspension or the right to exemption or refund, in accordance with the provisions of the This Law.

2. Manufacturers who have been exempt on the basis of the manufacture or import of products subject to excise duty in accordance with Law No 45/1985 and to which the provisions of paragraph 1 do not apply. before 31 March 1993, they must present in the management office corresponding to the establishment in which they are located a comprehensive declaration-settlement of the stocks of such products, as well as those incorporated in the its power at the time of the entry into force of this Law, entering the quotas corresponding to the types in it.

3. As from the entry into force of this Law and until 30 June 1993, the purchase and import of products subject to special manufacturing taxes for some of the purposes to which the tax exemption is recognized in this Law, shall be effected under the authorisations granted in accordance with Law No 45/1985 which are in force on 31 December 1992, and shall be extended until 30 June 1993. In the case of new exemption scenarios or where the acquirer or importer has not previously been authorised, the application of the exemption shall be made without further requirement than the presentation to the seller or customs office of import of a document, signed by the acquirer and previously endorsed by the management office corresponding to the establishment in which they are to be used, in which the case of exemption is specified which it considers applicable and which states that the purpose of giving the products to to acquire without payment of the tax will be the one that originates the right to such benefit. The acquirer shall be responsible for the misuse of the products received.

4. For the acquisition under suspension, it is sufficient for the condition of authorized warehousekeeper to be credited to the supplier; for these purposes, registration cards issued prior to the date of entry into force of this Law and which expire before 30 June 1993, shall be considered in force until the latter date.

5. Registered operators, non-registered operators and authorised recipients who self-consume products received in uses which give rise to the right to exemption as provided for in this Law, may use or consume them, up to on 30 June 1993, with the application of such benefit without any formal requirement, being responsible for the use given to the products.

Transitional disposition fourth. Returns.

1. The products covered by the special manufacturing taxes for which the total or partial refund of the quotas has been requested, in accordance with Law 45/1985, prior to the entry into force of this Law, may be consumed or used for the purposes that originated the right to return, being effected in accordance with the procedure then in force.

2. In the case of exports of products which give rise to the right to refund of the fees payable for excise duties prior to the entry into force of this Law, the determination of the amount to be repaid shall be made in accordance with the in force on 31 December 1992.

Transient disposition fifth. Tax on alcohol and derived beverages.

1. Stocks of alcohol denatured in accordance with the rules which are repealed in this Law, in the possession of storekeepers and retailers on the date of their entry into force, will have the consideration of alcohol completely denatured up to 30%. June 1993, may be marketed as such until that date.

2. The authorisations for the receipt of denatured alcohol, in force until 31 December 1992, shall be considered valid until 30 June 1993 in respect of the reception of alcohol completely denatured.

3. Until 30 June 1993, alcohol retailers may receive wholly denatured alcohol, with exemption from the tax, without further requirement than the written request to the supplier, signed by the acquirer, in which he notes his the condition of the holder of an establishment entitled, in accordance with the rules in force in the field of the tax on economic activities, for the retail sale of denatured alcohol. These retailers may not carry out sales operations in excess of four litres of fully denatured alcohol, and must keep a record of the identifying data of the acquiring persons and quantities delivered, such as justification of the destination given to such alcohol.

4. Until 30 June 1993, the establishments registered in the territorial registers of the special tax offices as warehouses of alcohol will have the consideration of tax deposits only in respect of the fully denatured alcohol.

Transitional disposition sixth. Taxes on hydrocarbons.

1. Gasoils B and C in existence at the time of entry into force of this Law may be used until 30 June 1993 as fuel in the uses provided for in Article 54 (2) in the transport by rail, in navigation other than that of the Private recreation and, in general, as fuel.

2. The exemption and refund of the tax in respect of the provision of vessels affected by fishing shall apply until 31 December 1993, by means of the procedure in force until the entry into force of this Law.

3. For the purposes of applying the exemption cases laid down in Article 51 (2) (a), (b) and (f) and those referred to in Article 52 (b), other than those referred to in Article 52 (2) of the Treaty, the Commission shall, in accordance with Article 52 (2), Provision shall be sufficient, until 30 June 1993, for the following particulars to be entered in the delivery commercial document issued by the supplier at least: Date of supply, holder and registration of the vessel or aircraft supplied, class and quantity of fuel delivered, as well as a declaration by the holder of the vessel or aircraft; or of its legal representative, of the reception on board and that the vessel or aircraft does not conduct private navigation or recreational aviation.

4. The requirement laid down in Article 50 (3) shall not be required until 1 July 1993 in respect of headings 1.7, 1.8, 1.10, 1.12, 2.10 and 2.13. For the purposes of heading 1.4, the tracers and markers authorised until the entry into force of this Law for gas oils B and C. shall be permitted during that period.

5. For the purposes of Article 55 (5) of this Law, account shall also be taken of the infringements laid down in Article 35 of Law 45/1985 of 23 December 1985 on Excise Duties.

Transitional disposition seventh. Tax on Certain Means of Transportation.

1. The first registration of means of transport shall not be subject to the Special Tax when the accrual of the value added tax corresponding to its delivery or import has occurred before 1 January 1993.

By way of derogation from the foregoing paragraph, the first transmission to be carried out during 1993 and 1994 of means of transport registered between the days shall be subject to the Special Tax on Determinated Means of Transport October 23, 1992 and December 31,

1992, both inclusive, when the transfer of these means, having incurred on the occasion of its acquisition the value added tax at the increased rate, was entitled to the deduction of the quotas of this one. The provisions of this paragraph shall not apply to means of transport in which, in accordance with Articles 65 and 66 of this Law, there is a case of non-attachment or exemption, or of any means of transport which are sent outside the national territory or exported and not reintroduced into the national territory or reimported before 31 December 1994.

2. Vehicles of exclusive industrial, commercial, agricultural, clinical or scientific application, the models of which have been approved by the tax authorities before 1 January 1993, shall retain that type-approval for the purposes of as provided for in Article 65 (1) (a) (3) of this Law.

3. Vehicles type "jeep" or any terrain approved as such, meeting the conditions which determined, in accordance with the value added tax rules in force on 31 December 1992, their exclusion from the scope of the increased rate of Tax shall be taxed by the Special Tax on the Determinated Means of Transport at the following tax rates:

	Balearic islands and islands - Percentage	Canary - Percentage
of January 1, 1993	2
From 1 January 1994	4	4
1 January of 1995	7	6
of January 1, 1996	10
A from 1 January 1997	13	11

With regard to the "jeep" or any terrain vehicles that have been taxed by the Special Tax on the Determinated Means of Transport at the rates set out in this section for the Canary Islands, it will be applicable in the paragraph 5 of Article 70.

4. Where the 'jeep' or any land whose first final registration has taken place in Ceuta and Melilla is the subject of a definitive import on the peninsula within the transitional period referred to in paragraph 1. Balearic Islands or the Canary Islands within the first year following that first registration, the tax shall be settled at the rates applicable in each territory at the time of importation. Where such definitive importation takes place within the second, third or fourth year following that of the first final registration, the tax shall be settled at the rate which it holds, in respect of the rate applicable in the territory concerned, the proportion which, in respect of the general rate of tax, complies with the rates laid down in Article 70 (4) of this Law, for those years.

First repeal provision.

1. Without prejudice to the provisions of the transitional provisions of this Law, all provisions which are contrary to the provisions of this Law and, in particular, Law 45/1985 of 23 December 1985 on Taxation shall be repealed. Special.

2. As long as the government does not approve the regularydevelopment provisions of this Law, the regulations on excise duties in force on 31 December 1992 will continue to apply, in so far as it does not oppose the (a) the same or the existing Community regulations and directives in the field of excise duties.

Repeal provision second.

Article 4 (2) of Law 38/1985, of 22 November, is hereby repealed, which is the regulator of the Tabacos Monopoly.

However, the participation of the public sector in "Tabacalera, S. A." will take into account the sectoral economic interest of the activities developed by the company.

Final disposition first. Entry into force.

This Law shall enter into force on 1 January 1993.

Final disposition second. Enabling the Budget Law.

The structure of the tariffs, the tax rates, the non-subjection assumptions, the exemptions and the amount of the penalties provided for in this Law may be amended by the Budget Laws of each year, which may be also to adapt the monetary values contained therein, in the light of changes in the exchange rate of the ECU to the updating of the references to the CN codes and, in general, to the maintenance of the text of this Law. adjusted to the Community rules.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, December 28, 1992.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ