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Law 45/1985, Of 23 December, Excise.

Original Language Title: Ley 45/1985, de 23 de diciembre, de Impuestos Especiales.

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TEXT

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:

I. JUSTIFICATION OF EXCISE DUTIES AND THE NEED FOR THEIR REFORM

The restructuring of indirect taxation within our tax system is one of the main demands in order to achieve its modernisation, which is urged by the accession of Spain to the European Communities. The European Parliament also calls for this reform to be carried out within a precise timetable in line with the commitments made by our country regarding the adjustment of these taxes, as they fundamentally affect international traffic. of goods.

Thus, our indirect taxation has to be set up, as in the Community area, on two basic figures: Value Added Tax, as a general tax on the consumption of goods and services. services, and the excise duties-known as 'Accias' in the EEC-which tax the consumption of certain goods, overlapping with VAT, that is, not excluding it as is the case today with regard to the General Tax on the Traffic of Enterprises.

This co-existence is justified by the fact that the consumption of certain goods is, in some sense, counterproductive for society to generate social costs which are not taken into account when setting their private prices, The costs of the tax must be internalized by requiring a tax which, while discouraging such consumption, will compensate for the social costs incurred by the community, which is achieved by means of a specific imposition which is selectively serious. the undesired consumption, in addition to its function merely retreading, non-tax purpose as an instrument for health, energy, etc. policies.

Already, Law 39/1979, of 30 November, the regulator of Excise Excise, was born with a clear vocation of provisionality when declaring in its text that its validity would be limited in time by the planned introduction of VAT, by absorbing between these two figures the whole sphere of indirect taxation, and even partially the yields of the existing tax monopolies so far in our country. All this makes it necessary to enact a new Law on Excise Excise, which, while adapting them to the conditions set out above, simplifies the structure of the same, tending to facilitate its management and to ensure the achievement of the aims pursued.

II. OBJECTIVE SCOPE OF APPLICATION

Special taxes are set up as indirect taxes on the consumption of certain goods, and the first operations carried out in their respective production or production processes are being taxed at a single stage. This is the manufacture, manufacture and, in parallel, the import, with compulsory impact of the charge by manufacturers and importers. There is, therefore, a legal liability to whom the substantive obligation to make the payment of the tax to the Public Finance is affected, and an economic subject who, by way of repercussion, is going to bear it.

The Law contemplates the following tax figures:

-The Alcohol and Derived Beverages Tax.

-The Beer Tax.

-The Oil Tax.

-The Tax on Tobacco Labors.

Taxes on soft drinks, and on the use of the telephone, goods and services that will be exclusively taxed in the future by VAT, will disappear in this way.

Foreign trade operations deserve special attention in the interest of tax neutrality, and imports of the products or other products containing them will be subject to the respective tax, but establishing a suspensory regime for its entry into all the cases provided for by the same regime in respect of tariff duties. As regards exports, they are declared exempt from the tax if they are carried out by the manufacturers themselves in order to their condition as taxable persons, and in another case the right to refund of the tax is recognised according to the tax rates. in force at the time of export, and in the same way shall be carried out in respect of the quotas corresponding to the products covered by the tax which are contained in the production of the exported goods not covered by the same.

III. SPACE AREA

The scope of the excise duties is generally limited to the territory of the peninsular and Balearic provinces, extending also for historical reasons to the Canary Islands. taxes on alcohol and beer.

moreover, since the absorption in the tax on the labour market of the income from the income of the respective monopolies on these products is foreseen, the application of this tax is extended to Ceuta and Melilla.

IV. TAX ON ALCOHOL AND DERIVED BEVERAGES

The Tax on Alcohol and Derived Beverages represents a deep simplification with respect to the current one, since it is included in one concept, the three tariffs of the current tax, the Tax on the Luxury, the Exaction Price regulator for non-Vinic alcohols, perceptions for the financing of the Agrarian Social Security and Provincial Recorder, which will allow the maintenance of total alcohol taxation, since the increase of the only type that is proposes a purely nominal one, accompanied by the deletion of other charges.

The object of the tax becomes ethyl alcohol both in its natural state and incorporated in any product, unless it has been denatured, in which case it will only be subject to VAT. In compliance with the Community requirements, no tax discrimination is applied in respect of the matter of alcohol, the Exaction of the Price Regulatory for Non-Vinic Alcohol is disappearing without loss of recovery. implies that the protection of wine alcohol, if it must be maintained, must be used as a non-tax instrument.

V. BEER TAX

As in the other countries of the European Economic Community, this tax is not set up with its own substance, breaking down the tax on ethyl alcohol and derived beverages and lowering the tax rates. currently in force. Among the new developments that have been introduced, it is worth noting that the demand for payment is born at the time of the factory exit of the packaged products, and not in that of the final filtering of the beer, thus the basis for which the tax will be settled will match the volume of beer sold by making possible the full impact of the tax.

VI. HYDROCARBON TAX

The hydrocarbon tax replaces the current one on Oil and its Derivatives and Similar and the simplification that is introduced is even greater than that of alcohol. Products which are now subject to the tax will cease to be such, such as petroleum crude, gaseous hydrocarbons-except propane and butane-, methyl and propyl alcohols, vaselins, paraffins, asphalts, coke I would like to point out that the Commission has not been able to make a statement on this matter. All preparations such as lubricants and the whole range of oils for industrial uses are also excluded, as the charge will be on the basic product.

exemptions for products intended to undergo a defined treatment, a chemical transformation or the manufacture of other products covered by the tax, as well as for those intended for direct use, are laid down. export and for fuels used as such in certain processes by their own manufacturers.

The importance of tax as an instrument of fiscal and energy policy requires a wide range of different types of taxation of the various products which, as far as possible, are sought to approximate the structure in force in the Community countries.

VII. TAX ON TOBACCO PRODUCTS

The Tax on Tobacco Labours must comply with the existing Community directives, which will be enforced for Spain from the moment of accession to the EEC. The tax shall be levied on cigars, cigarillos and cigarettes containing tobacco in any proportion, as well as snuff and tobacco for smoking and chewing; cigarettes and bites are considered as tobacco products, but not contain tobacco, provided that they are likely to be smoked. The tax rates provided are 20 per 100 for the bite, 25 per 100 for snuff and chewing tobacco, 10 per 100 for cigars and cigarillos, and 40 per 100 plus a specific type of 100 pesetas per thousand cigarettes. for these tasks.

Following the Community rules, the tax base must be constituted by the maximum selling price to the public, including all taxes; the fact that Ceuta and Melilla fall within the territorial scope of the In the case of VAT, VAT is not to be applied as a result of the existence of different prices which will determine different bases and quotas within the same territorial scope, which would require tax adjustments in trade. between the peninsula and the Balearic Islands and the cities of Ceuta and Melilla. The drawback is obvious based on the maximum selling price to the public from among the existing ones, which will, of course, be the one that rija in the peninsula and the Balearic Islands; the adopted solution increases in operability making use of the granted faculty by the Community Directive and by authorizing the Ministry of Economic Affairs and Finance to establish, for the purposes of the tax, a scale of these maximum prices to be set up by the tax base.

VIII. ADDITIONAL PROVISION

The existence of the oil monopoly, whose maintenance offers undoubted interest not only as a source of public revenue but also because of its service characteristics of general interest, highlighted in the rules of creation and development of the system, which requires the establishment of a system enabling the free import of products from the EEC, initially under the quota system, and after the transitional period has elapsed, without quantitative limitation. To this end, it is necessary to empower the Government to establish for imported products an income equivalent to that which, per product unit, supports refined products in Spain.

IX. TRANSITIONAL PROVISIONS

Within the transitional regime, it is necessary to consider various situations which, due to their disparate nature, deserve a separate treatment:

The perpetuation of the special scheme for the distillation of grape marc in Galicia, which is intended to benefit the domestic consumption of the spirits obtained by the harvesters in the region, is clearly This is a matter for the Commission. It is a matter for the Commission, and I would like to make it clear that the Commission is not in a position to do so. However, in order for the gradual adjustment to be made, this system should be maintained for a period of three years, with reduced taxation, and the sale of spirits to alcoholic beverages should be facilitated, for which reason. it is appropriate to recognise the right to refund of the input tax, since, at the factory exit, those spirits would already be subject to the general scheme.

In relation to the Tax on Tobacco Labors, it is necessary to proceed to the gradual equalisation of the tax rates for the black and the black cigarettes in the form agreed with the Community authorities; "ad valorem" tax during the first year of the law will be 24 per 100 for cigarettes of black tobacco, and 40 per 100 for rubes, increasing that of those in four points each successive year, until both are matched at the beginning of the fifth year of validity of the same.

As a general rule for all the tax figures referred to in the Law, it is specified in detail the tax treatment to be applied to the stocks of each of the products which are the subject of the tax. the time of its entry into force, are located in the manufacturing establishments, warehouses and warehouses of wholesalers, for which there will be additional payments in some cases and returns in others, thus making possible conditions of free competition in the internal market, without discrimination of a fiscal nature.

X. REPEAL PROVISION

In addition to the general repeal clause, this provision expressly repeals the existing Law 39/1979 of 30 November of excise duties; the recast text of the same of 1967-of which the on the Tax on the Use of the Telephone and certain rules on the use of Refreshing Beverages, the Provincial Recargo in favour of the Diputations and the Royal Decree-Law 6/1980, of 6 June, on the prohibition of the use of B-diesel in vessels of recreation, which has been collected in the text of the Law.

The Special Tax Regulation remains in force in case the regulatory development of the new Law is not possible to enter into force simultaneously with it.

XI. FINAL PROVISIONS

The final first provision fixes the entry into force of the Law on the same day as VAT. The second provides for the modification of the structure of the tariff, the amount of the penalties and the rates of duty for the successive Budget Laws, thus fulfilling the condition required by Article 134 (7) of the Treaty. Constitution.

In the internal trade of goods covered by this Law, it is envisaged that the taxable persons themselves will be the ones who practice the liquidation of taxes; on imports, these taxes are managed jointly with others for those who are not authorised by law the procedure for self-settlement, which is why the final provision third authorizes the government to require individuals to carry out tax settlement operations, thereby complying with the Reserve of the Law established in the letter K of article 10 of the Tax General Law. With this, while the procedure for internal and external trade is harmonised, customs procedures for management are simplified.

CHAPTER FIRST

Common Provisions

Article one. Nature.

1. Excise duties are taxes of an indirect nature that fall on specific consumption and tax, in a single phase, the manufacture, manufacture and import of certain goods, in accordance with the rules of this Law.

2. They have special tax consideration: the Alcohol and Derived Beverages Tax, the Beer Tax, the Hydrocarbon Tax and the Tobacco Labors Tax.

Article two. Territorial scope.

1. Excise duties will be required throughout the Spanish territory, with the following exceptions:

(a) Taxes on Alcohol and Derived Beverages and on Beer will not be payable in Ceuta and Melilla.

(b) The hydrocarbon tax shall not be payable in the Canary Islands, Ceuta and Melilla.

(c) The Tax on Tobacco Labours will not be payable in the Canary Islands.

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

Article three. Import and export concept.

1. For the purposes of this Law, the entry of goods subject to each tax in their respective territorial scope of application is understood to be imported.

2. Furthermore, the export of the goods subject to each tax from their respective territorial scope of application is considered to be export.

3. They also have the character of export, the supply of goods subject to each tax to:

(a) The construction, processing, repair and maintenance of ships affected essentially by international maritime navigation, as well as those intended exclusively for rescue, maritime assistance or coastal fishing, with the exclusion of warships, sports or recreational vessels.

(b) The construction, transfer, repair and maintenance of aircraft used exclusively by companies that are essentially engaged in international air navigation.

c) The following vessels:

1. º Those who perform international maritime navigation.

2. The affections to salvage or maritime assistance, excluding the provision of on-board provisions where the duration of their navigation, without scale, does not exceed forty-eight hours.

3. The affections to coastal fishing, excluding the supply of onboard provisions.

In no case does it include the victualling of sports or recreational vessels or, in general, private use.

(d) The victualling of aircraft carrying international air navigation, on the basis of reciprocity, excluding those for private use.

(e) Entry into Free Zones, Frets, and Deposits, as long as they are not used or consumed in the same and as long as they remain under their special customs procedures.

4. Goods for the operations referred to in the preceding number 3 are considered as outputs from the territorial scope of application of the respective tax.

5. For the purposes of this Law it is considered:

(a) International sea or air navigation: The one carried out from the territorial scope of each tax and concluded outside the tax 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 non-stop navigation exceeds forty-eight hours.

(b) Avitualling products: On-board provisions, fuels, fuels, lubricants and other oils for technical use.

(c) On-board Provisions: Products intended exclusively for the consumption of crew and passengers.

(d) "Deposits": The enclosures specially authorized by the Administration for the permanence and/or processing of goods with suspension or exemption from the duties of the Customs Tariff.

Article four. Determining the bases.

1. 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 five. Tax rates.

1. The tax rates shall be as laid down in Articles 18, 27, 33 and 41 for each of the taxes.

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

Article six. Impact.

1. Taxable persons shall have to pass on the amount of the fees payable on the acquirers of the goods covered by the tax, with the latter being obliged to bear them.

2. 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 seven. Returns.

1. The exporters of those goods subject to these taxes shall be entitled to the refund of the quotas corresponding to the goods exported by which the tax was paid.

2. Exporters of goods which are not subject to such taxes and which contain other goods than if they are more than 3 per 100 in volume, in the case of the Alcohol and Derived Beverages Tax, and by weight, for other taxes, shall be entitled, on the occasion of export, to the refund recognised in the preceding paragraph.

3. The exporters of goods which are not subject to such taxes, or which contain them, but which have consumed them directly or indirectly for their production, shall be entitled, on the occasion of export, to the refund of the quotas. in the form and under the conditions laid down in the rules, they must prove that they have actually been satisfied by means of impact or have been incorporated into the prices of the products used.

In no case will products used as fuels, fuels or lubricants originate from the right to return.

4. The amount of the quotas to be returned, as referred to in paragraphs 1 and 3, shall be determined in accordance with the rates in force at the time when the export is requested.

5. In the case of goods covered by the tax which are returned to the factory because they have been refused by their acquirers, the right of the taxable persons to the refund of the shares paid in the form and with the conditions to be determined is recognised. regulentarily.

Returns may be made effective by automatic compensation, under conditions that are regulated.

Article eight. General rules for the management of excise duties.

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 activities of production, storage, handling or sale of the goods covered by these taxes, as well as the premises where they are carried out, may be subject to permanent intervention.

3. The goods exceeding the maximum permissible percentages in the production process and in the storage up to the exit of the tax warehouse or factory shall be taken into account for the purposes of this Law and save otherwise manufactured and salted from a factory or tax warehouse, or self-consumed.

4. For final or temporary imports, in temporary admissions, in the transits of any kind and in the introductions in areas exempt from goods coming from outside the territorial areas of application of each of the Special taxes shall be payable, entered, suspended and guaranteed in the cases and in the form laid down for the duties of the Customs Tariff on the importation of such goods on the peninsula and the Balearic Islands when originating from countries outside the European Economic Community.

5. Regulations shall be laid down:

(a) The form, time limits and amounts in which the taxable persons shall be obliged to make the corresponding declarations, as well as the guarantees in their case payable.

(b) The manner in which the inspection and intervention of the activities and premises referred to in paragraph 2 above shall be carried out.

(c) The requirements for the movement and storage of the goods referred to in this Law.

d) The percentages of eligible mermas in production processes and during storage.

Article nine. Tax deposits.

1. Under the conditions and with the limits to be determined, the Ministry of Economic Affairs and Finance may authorise the establishment of tax warehouses in which only the entry of goods covered by these taxes will be permitted, manufactured or made by the holders of such deposits, provided that the tax has not been established.

2. By way of derogation from the preceding paragraph, the Government may, for reasons of public interest, authorise the installation of tax warehouses for persons and bodies other than manufacturers or processors of the goods referred to in that paragraph. paragraph.

3. Goods placed in such tanks may not be subject to other manipulations other than those of packaging, denaturing, marking and of those necessary for the preservation and subsequent use as such.

Article ten. Infringements and penalties.

1. The regime of violations and penalties in the field of excise duties shall be governed by the General Tax Law, by the specific rules that for each of them are established in this Law and by the following general ones.

2. Failure to comply with the obligation to pass on will qualify as a simple tax violation punishable by a fine of 1,000 to 1,000,000 pesetas.

3. For the purposes of the graduation of the penalties to be imposed for serious tax infringements, the offence shall be considered to have been committed by breaking the rules of intervention or control.

4. The repeated commission of serious tax infringements may also be punishable by the temporary closure for a period of one year, or final, of the facilities, which shall be imposed by the Ministry of Economy and Finance or the Government, respectively.

5. Failure to comply with obligations which are regulated in relation to the operation of tax warehouses may be punishable by the revocation of the authorisation of such deposits.

CHAPTER II

Alcohol and Derived Beverages Tax

Article 11. Taxable fact.

They are subject to tax:

1. The manufacture of alcohol.

2. The elaboration of derived beverages.

3. The importation of alcohol and derived beverages, as well as of other beverages and other products containing alcohol by addition, in proportion to more than 3 per 100 by volume.

Article twelve. Non-fastening assumptions.

Not subject to tax:

1. The manufacture of alcohol when prior to its departure from the factory or tax warehouse is subject to its denaturing.

2. The importation of denatured alcohol at source or at the time of importation.

3. The importation of products other than alcohol containing alcohol denatured in accordance with the preceding paragraph.

4. The amounts that do not exceed the eligible percentages, as well as losses caused by non-insurable claims.

Article thirteen. Definitions.

For the purposes of this Act it is considered:

1. Alcohol: ethyl alcohol or ethanol (CH3-CH2-OH) obtained by any procedure other than simple fermentation, whatever their origin and graduation, including simple spirits.

2. Denatured alcohol: Alcohol which has been added as a denaturant chemical substances that make it unfit for human consumption by ingestion, previously approved by the Ministry of Economy and Finance, with a favourable report of the for Health and Consumer Affairs, under the conditions to be determined.

3. Derived beverages:

(a) 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.

(b) Alcoholic extracts and concentrates suitable for the production of derived beverages.

Article fourteen. Accrual.

The tax is stopped:

1. In the manufacture of alcohol and in the manufacture of derived beverages, at the time of the manufacture of such products.

However, where such products leave the factory for the tax warehouses referred to in Article 9, the tax shall be imposed at the time of departure from such tax deposits.

2. In the case of factory losses for insurable claims, at the time of production of the same.

3. In the case of import, at the time of submission of the customs clearance declaration, provided that the conditions laid down in the customs legislation are met.

Article 15. Exemptions.

The following operations are exempt, under the conditions that are regulated, the following:

1. The manufacture of alcohol and the manufacture of derived beverages directly intended for export from the factory or tax warehouse.

2. The manufacture of alcohol and derived beverages which are intended directly, from the factory or the tax warehouse, to the production of derived beverages, as well as their import with the same destination.

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

4. Manufacture and import of alcohol intended for distillation, rectification, denaturing or dehydrating, subject, where appropriate, to the latter operations.

5. The manufacture and import of alcohol, which is intended, after authorization by the Ministry of Economy and Finance, to obtain other products by chemical processing.

6. The manufacture and import of alcohol, which is intended for the manufacture of proprietary medicinal products or for use in Sanitary Centres, prior to the authorization of the Ministry of Economy and Finance.

7. Imports of derived beverages in the form of travellers or small consignments, in the quantities admitted with exemption from the duties of the Income of Customs.

Article sixteen. Passive and responsible subjects.

1. They are taxable persons:

(a) As taxpayers, alcohol manufacturers, derived beverage processors, and those who make imports subject to the tax.

b) As a substitute for the taxpayer, the tax deposit holders referred to in Article 9, 2, of this Act.

2. They shall be jointly and severally liable for payment of the tax which they possess, use, trade or transport the products referred to in Article 11 where they do not justify their origin or use in the form which they regulate.

Article seventeen. Tax base.

The base will consist of the absolute volume of alcohol, at the temperature of 20 ° Celsius, contained in the products subject to the tax.

Article eighteen. Type of lien.

The tax will be required at the type of 421 pesetas per litre of absolute alcohol.

Article nineteen. Particular rules for management.

1. With the exception of the Ministry of Economy and Finance, factories engaged in the production of alcohol and derived beverages must be installed in separate premises with each other and from any other establishment in which they are placed on the market or use these products.

2. From the factory exit or from its import, to the consumption, the packaging containing derived beverages shall be attached to a pretape or other fiscal sign, in the cases and under the conditions which are determined. The pre-tapes shall be issued by the Ministry of Economy and Finance.

3. They have the consideration of prohibited articles, for the purposes of Article 3 of the Organic Law 7/1982 of 13 July 1982, equipment suitable for distillation or rectification of alcohol when the prescribed requirements are not met. regulations for their manufacture, trade, movement or tenure.

4. The use of portable devices for the distillation of alcohol is not permitted.

Article 20. Infringements and penalties.

1. In the following scenarios, special sanctions will be imposed that are detailed for each of them:

(a) The putting into operation of the alcohol-producing apparatus in breach of the formalities laid down or expired in the period of work declared shall be punishable by a fine of 150 per 100 of the quota resulting from the application of the rate referred to in Article 18 to production, expressed in absolute alcohol, which would be obtained in uninterrupted work since the last working declaration expired, if any, until the date of the discovery, with a maximum of three months. If there is no previous work declaration, the calculation shall be made over a period 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, unless knowledge of the deposit has been given to the Administration prior to its discovery by the Administration.

(c) Differences in more than one material in alcohol factories exceeding the percentages authorised for regulation shall be punishable by a fine equivalent to 100 per 100 of the quota corresponding to the absolute alcohol to obtain with these first materials.

(d) Differences in less, both in the case of primary materials and in processed products resulting from the stock counts made in the alcohol factories, tax warehouses, derived beverage factories and other Alcohol users who receive it with exemption from the tax and who exceed those authorized by regulation shall be punished with a fine of 100 per 100 of the quotas corresponding to the equivalent quantity in absolute alcohol.

e) The lack of any pre-tapes in the accounts carried out in derivative drinks factories or bottling plants shall be punishable by a fine equivalent to 150 per 100 of the quotas which, according to Article 18, would correspond to the quantity of beverages derived from which such pretapes may have been applied, presumed to be those of a graduation of 40º centesimal and bottled in the most capacity-based packaging according to the type of tape.

2. The regeneration of denatured spirits shall constitute a serious tax infringement which shall be punishable by a proportional penalty of three times the amount resulting from applying to the absolute litres of regenerated alcohol, the rate laid down in Article 18 of this Law, which may also be imposed on the temporary closure for a maximum period of one year, or final of the establishment in which this regeneration occurred, which shall be agreed by the Minister of Economy and Finance or by the Government respectively. Denatured alcohol shall be deemed to have been regenerated when its use or destination is not justified, the last consignee being responsible for the offence being responsible for the infringement.

CHAPTER III

Beer Tax

Article twenty-one. Taxable fact.

They are subject to tax on brewing and importing beer.

Article 22. Concept of beer.

For the purposes of this Law, beer is considered to be the alcoholic beverage resulting from yeast fermenting the must from barley malt, alone or mixed with other sugar-processed starch products. Enzymatic digestion, obtained by cooking and aromatised with hops.

Article twenty-three. Accrual.

The tax is stopped:

a) In the elaboration, at the time of the factory exit.

However, where the beer leaves the factory for the tax warehouses referred to in Article 9, the tax shall be imposed at the time of departure from such tax deposits.

(b) On importation, at the time of the presentation of the customs clearance declaration, provided that the conditions laid down in the customs legislation are met.

Article twenty-four. Exemptions.

They are exempt, under the conditions that they regulate will be established:

1. Brewing that is directly intended for export from the factory or tax warehouse.

2. The importation of beer in the form of travellers or small consignments up to the limits admitted with exemption from the taxes belonging to the Income of Customs.

Article 25. Passive and responsible subjects.

1. They are taxable persons:

a) As a contributor, those who craft or import beer.

b) As a substitute for the taxpayer, the tax deposit holders referred to in Article 9, 2, of this Act.

2. They shall be jointly and severally liable for the payment of the tax which they hold, trade or transport this beverage, where they do not justify their origin in the form which they regulate.

Article twenty-six. Tax base.

The base shall consist of the volume of beer expressed in litres.

Article twenty-seven. Types of liens.

The tax will be required according to the following headings:

Heading 1. Beer obtained from must whose original dry extract is less than 11 per 100 by weight, 2.50 pesetas per litre.

Heading 2. Beer obtained from must whose primitive dry extract is not less than 11 per 100 and not more than 13.5 per 100 by weight, 3.50 pesetas per litre.

Heading 3. Beer obtained from must with a primitive dry extract exceeding 13,5 per 100 by weight, 5 pesetas per litre.

CHAPTER IV

Hydrocarbon Tax

Article twenty-eight. Taxable fact.

They are subject to tax:

1. The manufacture of the products related to Article 33 of this Law.

2. The import of the same, even contained in other products and preparations in excess of 3 per 100 by weight.

Article twenty-nine. Accrual.

The tax is stopped:

1. In the case of manufacture, at the time when the products covered by the tax leave the factory or when they are the subject of self-consumption.

Self-consumption means the application to the business activity of the taxable person of the goods subject to the tax, prior to his departure from the establishment.

By way of derogation from the first subparagraph, where products leave an industry subject to permanent intervention for another subject to the same scheme, the tax shall be imposed at the time of departure. of the last or its self-consumption in the same.

In addition, when products leave the factory, for the tax warehouses referred to in Article 9, the tax shall be imposed at the time of the departure of such tax deposits.

2. In the case of importation, at the time of the presentation of the customs clearance declaration, provided that the conditions laid down in the customs legislation are met.

Article thirty. Exemptions.

1. They are exempt, under the conditions which they regulate:

(a) The manufacture and import of products intended for the production of other products by means of a defined treatment or a chemical transformation, in the understanding that they have such consideration for the purposes of the application of the Customs Tariff.

(b) The manufacture and import of products intended for the production of other products which are the subject of the tax by means of a procedure other than those referred to in subparagraph (a).

(c) The manufacture of products intended for use as fuels by their own manufacturers in the processes of obtaining the products classified in headings 27.10 to 27.16, both inclusive, of the Arancel de Customs.

(d) The manufacture of products intended for direct export from the factory or tax warehouse.

e) The manufacture and import of fuels and fuels intended for the consumption of automobiles owned by diplomatic representations and agents accredited in Spain on the basis of reciprocity and in accordance with the terms set out in the International Conventions signed on this subject.

2. The Ministries of Economy and Finance and Agriculture, Fisheries and Food will establish a system for the return of the excise duty to farmers and fishermen. Until such a system is implemented, a gas oil clearing mechanism B for agricultural and fisheries uses will be established. In any event, one or other system shall be established before 31 December 1985.

Article thirty-one. Passive and responsible subjects.

1. They are taxable persons:

(a) As a taxpayer, those who perform transactions subject to the tax.

b) As a substitute for the taxpayer:

1. º The holders of tax deposits referred to in Article 9, 2, of this Law.

2. The holders of industries subject to permanent intervention in respect of the products received without the tax being due as laid down in Article 29.

2. They shall be jointly and severally liable for payment of the tax, who possess or trade with products which are the subject of or transport them, where they do not justify their origin or use in the form which they regulate.

Article thirty-two. Tax base.

The base shall consist of the quantities of products covered by the tax, expressed in the units of weight or volume, referred to above at the temperature of 15º Celsius, as indicated in the tariffs.

Article thirty-three. Tax rates.

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

First rate. Propane and butane, falling within heading No 27.11, subheadings A and B-1 of the Customs Tariff:

Item 1.1: Intended for use as automotive fuel, 4.50 pesetas per kilogram.

Item 1.2: Intended for other uses, 0,10 pesetas per kilogram.

Rate second. Petroleum oils or oils obtained from bituminous minerals other than crude oil, falling within heading No 27.10 of the Customs Tariff:

Light Oils:

Heading 2.1.1: "White spirit" and other special gasolines, 16 pesetas per litre.

Heading 2.1.2: Aviation gasolines, 30 pesetas per litre.

Heading 2.1.3: Automotive gasolines, 27.50 pesetas per litre.

Heading 2.1.4: Other light oils, excluding fuel for reactors, 13 pesetas per litre.

Media Oils:

Heading 2.2.1: Aviation Querogens, zero pesetas per litre.

Heading 2.2.2: Other average oils, 13 pesetas per litre.

Heavy Oils:

Heading 2.3.1: Diesel B, 4.40 pesetas litre during the year 1986; 9.80 pesetas litre in 1987 and 16.80 pesetas litre in 1988.

Heading 2.3.2: Diesel C, 5.60 pesetas per litre.

Heading 2.3.3: Other gasoils, 11 pesetas per litre.

Heading 2.3.4: Fueloils, 100 pesetas per tonne.

Heading 2.3.5: White oils, zero pesetas per kilogram.

Heading 2.3.6: Other heavy oils without mixing or adding other products, 13 pesetas per kilogram.

Rate third. Oils and other products derived from the distillation of high temperature coal tar; similar products (according to legal note 2 to Chapter 27) falling within heading 27.07, subheadings A. I and B of the Customs Tariff.

Heading 3.1: Gross light oils which distills 90 per 100 or more of its volume up to 200 ° C, 6 pesetas per litre.

Heading 3.2: Benzoles, toluols, xylols, solvent naphtha (heavy benzol); analogue products, according to the tariff text, which distills 65 per 100 or more of its volume up to 250º Celsius (including mixtures of petrol Petroleum and benzol), 6 pesetas per litre.

Rate fourth. Hydrocarbons falling within heading 29.01 of the Customs Tariff, subheadings A.I.e), A. II.e), B. II.a) .1, B. II.a) .2, B. II.b) .1, B. II.b) .2, D. I and D. III.

Heading 4.1: Alcans 5 to 7 carbon atoms inclusive, 6 pesetas per liter.

Heading 4.2: Cyclopentane and cyclohexane, 6 pesetas per litre.

Heading 4.3: benzene, toluene, xylene and ethylbenzene, 6 pesetas per litre.

2. The Ministry of Economic Affairs and Finance shall formally update the references made in each tariff to the tariff headings and subheadings, if there are variations in the structure of the customs tariff.

3. The specification of the products and preparations shall be made in accordance with the criteria used for their classification in the Customs Tariff which is currently in force.

Article thirty-four. Usage bans.

1. For the purposes of this Law, the use in engines, as fuel or fuel, of the products listed below, is permitted only in those expressly indicated and with the conditions that they regulate:

Propane and commercial butane intended for automotive fuels: In engines which are to be determined by regulatory means.

Aviation gasolines: Only in aircraft engines.

Automotive gasoline: On all engines.

Lampante like: Only in engines of tractors and agricultural machines and in fixed engines.

Aviation Kerosene: Only in aircraft carburereactors.

Diesel A: On all engines, except on vessels affected by coastal fishing.

Gasoils B and C: In all engines, except in those used for the propulsion of land vehicles that are dedicated to the transport of persons and goods, even if they have special registration. In no case shall their use be authorised in engines used for the propulsion of ordinary registration vehicles, even if they have a crane, excavator shovel or any other special machinery installed. The use of vessels and vessels entered in the fifth or recreational list included in the fourth list of the Register of Ship Matches is not authorised either.

Fuelolos. In fixed engines, ships and railways.

2. The use as fuel or engine fuel of products not included in the previous section is not allowed.

Article thirty-five. Infringements and penalties.

1. Infringement of the prohibitions on use contained in this Law, which shall be sanctioned in accordance with the rules of this Article, is an infringement.

2. For the purposes of the imputation of liability for the commission of infringements as set out in the previous article, they shall be considered as authors:

(a) holders of self-propelled vehicles and private and recreational craft which use or contain, in their fuel tanks or fuels which are not expressly authorised for operation, even if they are the same are not driven or patronized by the holder himself, except in the cases referred to in the following paragraph.

(b) The tenants of the vehicles and vessels expressed, where the hire contract is without a driver or employer if the offence is discovered in the period between the date of the contract and the return of the vehicle or vessel to its holder.

c) Those who supply the fuel or fuel that is not authorized.

3. In cases of subtraction of vehicles or vessels, the infringements discovered in the period between the date of the complaint and the recovery of the same shall not be imputable to its owners.

4. The author or each of the authors, if any, shall be punished with a fine of 50,000 to 1,000,000 pesetas, simultaneously decaying the sealing and immobilization of the vehicle or vessel for a period between one month and one year. The latter sanction may be suspended if the imposition of such a sanction would damage the general public interest at the end of which it is intended to be protected.

5. In the cases of repeated commission of this kind of infringements, the penalties imposed above will be doubled, with the limits established up to 2,000,000 pesetas and two years of immobilization of the vehicle or vessel.

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 time initially agreed.

7. The imposition of the penalties provided for in this article will be agreed by the Finance Delegate of the territory in which the infringement is discovered, prior to the processing of the appropriate file in which the accused will be heard. The dictation agreement is an economic-administrative one.

CHAPTER V

Tobacco Labors Tax

Article thirty-six. Taxable fact.

1. They are subject to tax on the manufacture and import of tobacco products.

2. They have the consideration of tobacco products, for the purposes of this Law, cigars, cigarillos and cigarettes containing tobacco as a component in any proportion, as well as snuff and tobacco for smoking or chewing. The technical characteristics of these tasks shall be determined regulatively.

3. Tobacco products and smoking bites that do not contain tobacco are also considered to be tobacco products and may be smoked for their preparation unless they have an exclusively medicinal function.

Article thirty-seven. Tax accrual.

The tax is stopped:

1. In the manufacture, at the time of the factory exit from the tobacco work.

By way of derogation from the preceding paragraph, where the products leave the factory for the tax warehouses referred to in Article 9, the tax shall be imposed at the time of departure from such deposits. fiscal.

2. On importation, at the time of the presentation of the customs clearance declaration, provided that the conditions laid down in the customs legislation are met.

Article thirty-eight. Exemptions.

They are exempt, under the conditions that they regulate will be established:

1. Manufacture of tobacco products intended for direct export from the factory or tax warehouse.

2. Manufacture and import of such work, when used for the production of other tasks.

3. Imports in the case of travellers or small consignments, in the quantities admitted with exemption from the taxes which are part of the customs income.

Article thirty-nine. Passive and responsible subjects.

1. They are taxable persons:

(a) As a taxpayer, those who perform transactions subject to the tax.

b) As a substitute for the taxpayer, the tax deposit holders referred to in Article 9, 2, of this Act.

2. They shall be jointly and severally liable for the payment of the tax for tobacco, transport or trade with them, where they do not justify their origin in the form which they regulate.

Article forty. Tax base.

1. The base shall be:

(a) For the value of the imported or processed work, calculated according to its maximum selling price to the public, in establishments specialized in the sale of tobacco, within the territorial scope of application of the tax, including all taxes, where the fixed rates are "ad valorem".

b) By the number of units made or imported, when the types are specific.

2. Tasks that do not have a fixed sale price to the public shall be valued according to the prices established for the same or similar products.

3. For the purposes of determining the base, the Ministry of Economy and Finance may fix a minimum price scale for sale to the public, diversified by groups of tobacco products.

Article forty-one. 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) Type "ad valorem": 40 per 100.

b) Specific type: 100 pesetas per thousand cigarettes.

Heading 3. Other tobacco products:

a) Picadura: 20 per 100.

b) Rape: 25 per 100.

c) Tobacco for chewing: 25 per 100.

d) Other: 25 per 100.

ADDITIONAL DISPOSITION

In order to equate the internal tax burden of the products referred to in Article 28 (2) with those produced in Spain, importers of those products must satisfy in favour of the Oil Monopoly an income equivalent to that which is borne by the same products manufactured by the domestic industry.

The determination of the amount of the said rent will be fixed periodically by the Government, based on the different rules that regulate the Oil Monopoly.

TRANSIENT PROVISIONS

First.

By way of derogation from Article 19 (4) of this Law, during the period from 1 September 1986 to 31 August 1989, the special scheme for the taxation of pomace spirits is maintained. of grapes in Galicia, obtained in portable stills, which shall be governed by the provisions of this provision and, in so far as it is opposed, by the rules contained in Chapters I and II of this Law.

One. Scope.

This scheme shall be applied on an exclusive basis, subject to the authorization of the Administration, to the pomace spirits of up to 55 degrees obtained, within the Autonomous Community of Galicia, by distillation in portable stills, owned by natural persons, of fresh pomace originating from grapes harvested in the territory of that Community and intended directly for the domestic consumption of the harvesters, with compliance with the requirements and conditions which are regulated to be established.

For these purposes, all those who are not embedded or mounted on masonry work shall be considered to be portable.

Two. Taxable.

The ability to use portable stills is subject to the tax.

Three. Accrual.

The tax will be imposed at the time the Administration is requested for the corresponding authorization to distill.

Four. Liabilities subjects.

Are taxable taxable persons, as taxpayers, owners of portable stills.

Five. Taxable basis.

The base shall consist of the capacity, expressed in litres, of the boiler of the still and the number of days for which authorization is requested to be distilled.

Six. Type of lien.

The tax will be required at the rate of 13 pesetas per litre of boiler capacity and day.

Seven. Tax Returns.

The owners of the spirits submitted to this regime, who are destined for rectification or derived beverages, will be entitled to the return of 122 pesetas per litre of absolute alcohol delivered, in the form, conditions and with the requirements of movement which they regulate are laid down.

Eight. Particular management rules.

1. The distillation shall be carried out on premises owned by the harvester, without the production of alcohol or the manufacture of derived beverages or the wholesale or retail sale of such products.

2. The sale or transfer of the spirit under this scheme, as well as its circulation outside the premises where it was obtained, shall be prohibited, with the exception referred to in the previous seventh rule.

Second.

1. For the alcohol produced before the date of entry into force of this Law which has not left any particular factory or deposit on that date, the tax shall be payable at the time of the exit from the factory or tax warehouse at the rate indicated in Article 18 of this Law.

2. The producers of derived beverages shall be entitled to the refund of the tax, from the Provincial Recargo on the same, and, where appropriate, from the Regulatory Exaction of Prices of Non-Vinic alcohols, for the quantities of absolute alcohol existing at the time of the entry into force of this Law, calculated at the rates laid down in the Law to be repealed, to which effect they shall submit to the Delegation of Finance corresponding to their establishment, within 15 days of the date of the entry into force of this Law, a declaration of its stock on that date.

These manufacturers will also have the right to return the amount of the circulation prectapes in their possession at the date of entry into force of this Law, with compliance with the requirements established in the previous paragraph.

3. The scheme to be applied to the stocks of alcohol held by the other user industries of the same and the storekeepers shall be as follows:

(a) Within 15 days of the date of entry into force of this Law, the holders of the establishments referred to in this paragraph shall submit to the Delegation of Finance corresponding to their establishment, a declaration of their stocks of alcohol on that date, indicating their class and graduation, as well as whether they are wholly or partly denatured; as regards non-denatured alcohol, the same declaration shall state the amounts that you choose to allocate to:

1. Its denaturation in the presence of the Inspection.

2. Your delivery, prior to July 1, 1986, to persons entitled to receive it with exemption from the tax, pursuant to the provisions of Article 15 (2), (4), (5) and (6) of this Law.

3. The introduction into the tax warehouses referred to in Article 9, number 2, within the period referred to in the preceding paragraph.

4. Your export within the same period.

(b) The alcohol which is denatured under the option referred to in paragraph (a), 1. above shall, for all purposes, have the consideration of alcohol denatured in existence on 1 January 1986.

(c) The delivery of the alcohol to the persons referred to in paragraph (a), 2. º, above, shall generate the right to the refund of the quotas corresponding to the tariff 1. of the Tax on Ethyl Alcohol and Alcoholic Drinks, Provincial surcharge and, where appropriate, Regulatory Exaction of the Prices of Non-Vinyl Alcohols, for the quantities for which delivery is justified.

(d) The introduction of alcohol in the tax warehouses referred to in paragraph (a), 3. above, shall generate the right of holders of such deposits to deduct from the quotas to be entered by the concept of the Tax on the Alcohol and derived beverages, which correspond to the concepts referred to in paragraph (c), to the quantities for which the introduction, in accordance with this number, is justified.

(e) By way of derogation from Article 7 (1) and (3) of this Law, the export referred to in paragraph (a), (4), shall entitle only the refund of the quotas corresponding to the concepts expressed in the (c).

(f) For the volume of non-denatured alcohol and for which the destinations referred to in paragraphs (a), (2), (3) and (4) have not been chosen, a settlement shall be carried out by the Administration with the application of the Article 18, by deducting the quotas corresponding to the concepts referred to in paragraph (c).

g) For the alcohol for which the destinations referred to in paragraph (a), 2. 3. and 4. º have been chosen, but the delivery or export of which has not been effected on 1 July 1986, shall be carried out by the Administration. the settlement referred to in the preceding paragraph, unless it is immediately denatured by the inspection in the presence of the Inspection, in which case the provisions of paragraph (b) of this number shall apply.

4. In order to ensure that the export of products which are not subject to the tax, but which contain alcohol in a proportion greater than 3% of the duty to refund the quotas referred to in Article 7 (3), the exporter must prove that the alcohol contained in the exported product has been acquired from the manufacturer, the storekeeper or the holder of a tax warehouse after 31 December 1985 or has been the subject of the supplementary winding-up referred to in paragraph 1. previous. The checks to be carried out for this purpose shall mean that the first alcohols entered are those incorporated in the first products.

5. The exports referred to in the preceding paragraph which do not satisfy the conditions laid down therein and which are carried out from 1 January 1987 shall give rise to the right to refund of the tax, from the Provincial Recorder on the tax, and, where applicable, of the Non-Vinic Alcohol Price Regulatory Exaction, calculated on the basis of the rates in force at 31 December 1985.

6. The stockists for derived beverages shall submit to the Delegation of Finance corresponding to their establishment within 15 days of the date of entry into force of this Law a declaration of their stocks in that Member State. date, indicating the alcoholic strength of the same. The Administration shall carry out a settlement with application of the rate laid down in Article 18, by deducting the quotas previously satisfied by excise duty, Provincial Recorder on the same, and, where appropriate, by Tax on the Luxury, Price of Non-Vinic Alcohol Prices and Perceptions for the Financing of Agricultural Social Security.

Third.

For beer made prior to the date of entry into force of this Law which has not been produced at that date, the tax shall be payable at the time of the exit of the factory and the rates indicated in the Article 27 of this Law.

Fourth.

In relation to the Hydrocarbon Tax, and from the entry into force of this Law, the following rules shall apply:

1. For the products covered by this tax which are found in factory stocks at the entry into force of this Law, provided that the tax has not been established in accordance with the provisions of Law 39/1979, the tax will be required established in Article 33 of this Law at the time of the production or tax warehouse of such products.

2. Private deposits authorised to manufacturers pursuant to Article 146 (1) of the Special Tax Regulation, approved by Royal Decree 2554/1980 of 4 November 1980, shall have, for a period of six months, the consideration of tax deposits, with the need to apply for the regularisation of their situation within a period of three months.

3. The remaining holders of private deposits must present at the corresponding Treasury Office within three months a comprehensive statement-settlement of the stocks of products subject to the tax as well as preparations containing them at the time of entry into force of this Law, by entering the quotas corresponding to the rates laid down therein.

4. The supply authorisations without payment of the tax granted by the Ministry of Economy and Finance are cancelled.

5. Manufacturers and importers who intend to benefit from the exemption provided for in Article 30 (1) and (2) of this Law shall request it from the General Directorate of Customs and Excise within three months.

6. During the six-month period, the manufacturers and importers referred to in the preceding paragraph may benefit from the exemption without further requirement than the presentation to the seller or customs office of import of a document, which was previously endorsed by the the managing office in which it is registered, in which it states that the destination to be given to the products to be acquired without payment of the tax is those listed in Article 30 (1) or (2). The acquirer shall be liable for the misuse given to the product received.

7. Manufacturers who have been granted exemption in the purchase of products under the previous Law and whose right is not recognized in this Law, will have to present at the corresponding Finance Delegation within three months, a a comprehensive settlement of the stocks of products acquired without tax, as well as those incorporated in the products and preparations in their possession at the time of entry into force of this Law, entering the quotas corresponding to the types in which they are established.

8. For a period of five years from the entry into force of this Law, which may be extended by the Budget Law of each year, the manufacture of naphthas-light oils under heading 2.1.4-shall be exempt when they are intended for gas factories. enrichment, by reloading, of the city gas, or its use as fuel, both in these factories and in the ammonia, in the processes of obtaining both products.

Fifth.

1. For black cigarettes the type of charge referred to in Article 41 (2) (a) of this Law shall enter into force gradually, applying in the first year of the tax the rate of the 24 per 100, which shall be increased by four points on 1 January of each successive year, until the final rate is reached.

2. Tobacco products which at the time of entry into force of this Law are located in the warehouses or the provincial or sub-alternate warehouses or in circulation towards them, are subject to the tax and must present their headlines in the Corresponding delegation of finance, within three months, a declaration-settlement for these tasks.

Sixth.

The Use of the Telephone Tax will be payable on the use of the telephone services that are carried out before 1 January 1986, even if the corresponding invoice is issued after that date.

Services subject to the Special Tax on the Use of the Phone will not be taxed on the Value Added Tax.

REPEAL PROVISION

1. The entry into force of this Law shall be repealed with all provisions which are contrary to the provisions of this Law, and in particular Law No 39/1979 of 30 November of Special Taxes, except for their fifth additional provision, Second, paragraph 3 of base 33 of Law 41/1975, of 19 November, of Bases of the Statute of Local Regime; Decree 511/1967, March 2, for which the Recast Text of Excise Duties was approved, and the Royal Decree-Law 6/1980, of 6 of June.

However, until 31 August 1986, the rules contained in the sixth rate of Article 13 and in the second subparagraph of Article 15 (6), both of which are laid down in Law 39/1979, remain in force.

2. As long as the Government does not approve the regulatory provisions for the development of this Law, it will continue to apply, in so far as it does not oppose it, the Special Tax Regulation approved by Royal Decree 2554/1980, 4 of November.

FINAL PROVISIONS

First.

This Law shall enter into force on 1 January 1986.

Second.

The structure of the tariffs, the amount of penalties and the rates set out in this law may be revised in the Budget Law of each year.

Third.

1. It is established, in general terms, that the taxable persons shall self-abolish all taxes and other charges payable on the basis of the import or export of goods and operations treated as such.

2. Notwithstanding the general scope of this obligation, it shall not be effective in respect of each concept or group of tax concepts until the Government agrees.

3. In any case, the procedure for self-validation shall continue to apply in those cases where it is currently established.

4. They shall be liable for the tax debts payable on the basis of the transactions referred to in the previous No 1, together with the taxable persons and in addition to the persons referred to in Articles 38 to 41 of the General Tax Law, following:

1. Solidarily:

a) Garant associations in the cases determined in the International Conventions.

b) RENFE, when acting on behalf of third parties, under International Conventions.

c) Customs agents when acting in their own name and on behalf of their clients.

2. Subsidaily:

Customs agents when acting on behalf and on behalf of their principals.

The responsibilities set out in paragraphs 1 and 2 above shall not be subject to the tax liabilities which are shown as a result of actions taken outside the customs offices.

Fourth.

Article 24 (2) of Law 30/1985 of 2 August of the Value Added Tax shall be worded as follows:

" 1. Solidarily:

a) Garant associations in the cases determined in the International Conventions.

b) RENFE, when acting on behalf of third parties and under International Conventions.

c) Customs agents when acting in their own name and on behalf of their clients.

2. Subsidaily:

Customs agents when acting on behalf and on behalf of their principals.

The responsibilities set out in paragraphs 1 and 2 above shall not be subject to the tax liabilities that are shown as a result of actions taken outside the customs offices. "

Therefore,

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

Palacio de la Zarzuela, Madrid, at 23 December 1985.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ.