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Law 39/1979, On November 30, The Special Tax.

Original Language Title: Ley 39/1979, de 30 de noviembre, de los Impuestos Especiales.

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TEXT

DON JUAN CARLOS I, KING OF SPAIN

To all those who present it and understand,

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

PRELIMINARY TITLE

Article 1. Nature.

One. Excise duties are taxes of an indirect nature on the manufacture, import and, where appropriate, the circulation of certain products, as well as the sale or import of articles which are the subject of a fiscal monopoly.

Two. They have special tax consideration.

First. The Tax on Ethyl Alcohol And Alcoholic Beverages.

Second. The Tax on Tobacco Labors.

Third. The Tax on Petroleum, its Derivatives and Similar.

Article 2. Special scope.

One. Excise duties shall be levied throughout the Spanish territory, except for the following cases:

(a) The Tax on Ethyl Alcohol and Alcoholic Beverages shall not be payable in Ceuta and Melilla.

b) Taxes on Tobacco and Oil Labors, their Derivatives and Similar ones will only be payable in the area of their respective monopolies.

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

Article 3. Import concept.

For the purposes of this Law, the operations defined as such in the customs legislation shall be considered as imports.

Article 4. Impact of the tax.

One. Taxable persons liable for excise duties shall have to pass on the amount of excise duty in respect of which the taxable transaction is carried out.

Two. Any disputes which may arise with reference to the impact of the taxes, both as regards the origin and the amount of the tax, shall be considered to be of a tax nature for the purposes of the corresponding claims on the road economic-administrative.

Three. The provisions of the preceding numbers shall not apply in the case of self-consumption.

Article 5. Competent jurisdiction.

The Jurisdiction-Administrative Jurisdiction, after exhaustion of the economic-administrative path, will be the only competent authority to settle all disputes of fact and of law that arise between the Administration and the taxable persons in relationship to any of the questions referred to in this Law.

TITLE FIRST

Tax on Ethyl Alcohol And Alcoholic Beverages

Article 6. Taxable fact.

One. They are subject to tax:

(a) the production of spirits and ethyl alcohol of any kind or source, including denatured.

(b) the production of alcoholic beverages.

c) The circulation of beverages derived from natural alcohols.

(d) The importation of the products mentioned in the preceding letters, including the entry of those on the Peninsula, Balearic Islands or Canary Islands from Ceuta or Melilla.

Two. The product resulting from the mixture of taxed drinks, carried out by the taxable persons of this tax, tax for each of its components. In the case of a mixture of drinks taxed with other non-taxable persons, carried out by the taxable persons of this tax, the latter will be required for the amount of those.

Where the exact proportions of the drinks which make up the mixture cannot be determined, the duty corresponding to the component whose tax is the highest shall be applied to it.

Article 7. Concept of alcoholic beverage.

One. For the purposes of this tax, they shall be included in the general concept of alcoholic beverages:

a) Drinks derived from natural alcohols.

(b) Beer and its substitutes.

Two. In particular, they shall be regarded as beverages derived from natural alcohols, in addition to compound spirits, liqueurs and appetizers without a base wine:

a) The wines, mistels and "tender" of any kind or denomination, whose alcoholic strength is greater than twenty-three centesimal.

(b) beer, cider and other beverages obtained by fermentation, the alcoholic strength of which is more than 15 degrees.

(c) drinks simply added to spirits or spirits whose alcoholic strength is more than three degrees centigrade.

Three. Beer substitutes for beverages, whether or not gassed, obtained by fermentation of cereals, fruit, tubers, plants or parts of plants, including water, provided that their alcoholic content is between the three and the 15 degrees.

Article 8. Non-clamping assumptions.

They are not subject to tax on the production, movement or import:

(a) wines-including vermutts-, mistels, tender wines and other alcoholic beverages directly derived from grape must, provided that their alcoholic strength is not more than twenty-three degrees.

(b) of cider and other beverages obtained by fermentation of fresh fruit or their musts, provided that their alcoholic strength does not exceed 15 degrees.

(c) For beverages with an alcoholic strength of three degrees centigrade or less, it is obtained by fermentation or by addition.

(d) alcoholic beverages, as well as the production of alcohols in Ceuta and Melilla.

Article 9. Exemptions.

They are exempt from the tax:

(a) alcohols and spirits obtained from official teaching or experimentation centres, unless such products leave the said centres.

(b) The products subject to this tax which will be directly exported, as well as those purchased by other manufacturers for use in products to be exported.

Article 10. Taxable persons.

One. They are taxable persons, as taxpayers:

(a) Those who manufacture, manufacture, put into circulation or import spirits, ethyl alcohol or alcoholic beverages subject to the tax.

(b) Those who have bottled beverages in independent bottling plants shall also be subject to the condition of taxable persons in the tax on movement.

Two. They shall be jointly liable for payment of the tax:

(a) those who trade or trade in the products subject to it, where they do not justify their origin or use in the form which they regulate.

(b) Wholesale or retail traders who increase the volume or alcoholic strength of the products they receive.

Article 11. Tax base.

One. The base of the tax shall be:

First. In the production of spirits and aIcoholes, by the actual volume of the products, as they are obtained from the apparatus used, or by the actual volume to their import.

Second. In the manufacture of alcoholic beverages:

(a) in the case of beverages derived from natural alcohols, by the volume of absolute alcohol contained in the products which leave the factory or are imported.

(b) in the case of alcoholic beverages not covered by the preceding paragraph, by the volume of the product finished and disposed of for consumption or, where appropriate, by the volume of the imported product.

Third. In the circulation of beverages derived from natural alcohols, as well as imports, the taxable amount shall be the net content of the packages.

Two. Regulations shall determine the minorations applicable to evaporation and manipulations.

Article 12. Determination of the tax base.

The taxable bases shall in any case be determined on the basis of direct estimates.

Article 13. Tax rates.

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

First rate. -Production of spirits and spirits.

First item.-Distilled or rectified ethyl alcohol and ethyl alcohol, of any origin or strength, ten pesetas per litre.

The second item is completely denatured, irrespective of the origin, one pesetas per litre.

Third party.-The spirits obtained by distillation of healthy wines in clean or with their lees, called "holandas" and the cider in iguaIes conditions, of alcoholic wealth up to and including seventy degrees, which are destined for the drawing up of their respective brandies, seven pesetas per litre.

Second rate.-Elaboration of beverages derived from natural alcohols.

Item 4-Beverages bottled or in bulk, a peseta for each alcoholic strength in the centesimal of Gay-Lussac and litre of volume.

Third rate. -Circulation of goods.

Fifth heading: beverages derived from natural alcohol bottled, whatever their class and graduation, in containers whose contents do not exceed half a litre, a preribbon of four pesetas.

The same drinks in more than half-packs up to one litre of content, a pre-tape of eight pesetas.

Seventh item-The same drinks, in packages of more than one to two litres, a pre-tape of twenty-four pesetas.

Eighth item-The same drinks in packages of more than two to three litres, a 24-peseta pre-tape.

Item 9-Bottled, in packages of up to one deciliter, stamp of a peseta.

Item 10.-The same bulk drinks, whatever their class and graduation, in packs of four to seven litres, three-weight pretape.

Item 15-The same drinks in packs of eight to fifteen litres, pre-ribbon of zero pesetas.

The same drinks in packs of ten to twenty litres, nine pesetas pretape.

Thirteenth item.-The alcoholic beverages to be imported shall be subject to the imposition of the pre-tapes detailed in the headings fifth to the 12th with the indication 'Import'.

Fourth rate.-Beer production.

The beer obtained from must whose original extract is not less than 11% and not more than 13% by weight, three pesetas per litre.

Fifteenth. -The same, when the original extract of the original must is greater than thirteen per cent by weight; four fifty pesetas per litre.

The same, when the original extract of the original must is less than eleven per cent by weight, two pesetas per litre.

Fifth rate. -Substitute for beer.

The drinks included in the number three of article seven of this Law, whatever the wealth with extracts of the primitive must, three pesetas per liter.

Tariff sixth. -Special Regime of Galicia.

The owners of stills under the special distillation arrangements for grape marc spirits in Galicia shall be granted an annual patent of five pesetas per litre of the capacity of the boiler.

These patents may not be less than one thousand pesetas or more than five thousand, even if it is less than or above these limits the amount resulting from the application of the charge rate for the unit indicated above.

In addition, they shall pay a surcharge equal to the amount of those patents for each month requested to have the working stills, without being able to grant them for periods of less than one month.

The payment of the patent and the surcharge will enable the portable devices to work only within the judicial party so that they have applied for it; when they change the judicial party they will have to satisfy again the surcharge corresponding to the minimum fraction of one month, with the same patent being valid.

Article 14. Accrual.

The tax shall be payable:

(a) In the manufacture of spirits and alcohols, at the time of obtaining these products.

(b) In the manufacture and circulation of beverages derived from natural alcohols, when the products are to be disposed of from the respective factory products or independent bottling plant.

c) In the manufacture of beer, in the immediate moment to the filtering that takes place at the disposal of the storage tanks.

(d) In the case of beer substitutes, at the time when the processing operations are completed, they shall be disposed of for sale or delivery.

(e) In the case of imports of all products subject to this tax, at the time of dispatch by the Customs Office or, where appropriate, the entry into the territory of application of the tax.

Article 15. General management rules.

One. Rules for the management, liquidation, even self-settlement and payment of the Special Tax on the manufacture of alcohols and alcoholic beverages will be determined.

Two. Taxes on the manufacture of alcohol shall not be paid, after administrative verification, even if the products obtained have accrued the tax when they are destroyed before their departure from the factory for unforeseeable reasons of nature. catastrophic that cannot be the subject of an insurance contract.

Three. Any issue of products subject to taxes on alcohol and alcoholic beverages, whatever their origin or intended, shall be circulated by a document, or by a regulated sign which must bear the packaging, to justify its origin, until the moment of its consumption.

Four. The Ministry of Finance shall lay down rules governing the inspection and intervention of a permanent nature to be adopted in the factories and in the commercial premises in respect of the products subject to the tax.

Five. Except for the authorization of the Ministry of Finance, the production of wine alcohols, cane cereals, other non-vinyl alcohols and compounds and liqueurs must be carried out in independent factories.

Six. The use of portable devices for the distillation of alcohols or spirits shall not be permitted.

However, the Council of Ministers does not agree otherwise, the special system of taxation granted to the marujo spirits obtained in the Galician provinces by the Decree-Law of 29 April a thousand nine hundred and twenty-six. The production, circulation and consumption of these spirits will be regulated.

Seven. In the premises of the factories no commercial establishments of wholesale or retail sale of the taxed products will be permitted.

Article 16. Refund of the tax in the case of export.

They shall be entitled to refund of the tax in the case of export of taxed products:

First.-The storekeepers, for the entire levy on alcohol and alcoholic beverages supported in their various stages of manufacture or circulation by the exported items.

Second.-The manufacturers, by the tax that would have taxed the alcohols and spirits, used in the production of the products that are exported, except in the case that they have acquired the products with exemption, according to the types in force at the time of export.

Article 17. Rating of the infringements.

One. It shall constitute an infringement of the concealment of the true volume of the production obtained, of the graduation of the products manufactured or of the exact amount of the products placed in circulation or delivered for consumption.

Two. The offences referred to in the preceding number shall always be punished to their maximum extent.

Three. The recidivism may be subject to the temporary or permanent closure of the establishment or producer centre.

TITLE SECOND

Tax on oil, its derivatives and similar

Article 18. Taxable fact.

One. They are subject to this tax:

First. -First sales or deliveries or, where appropriate, the self-consumption of the products related to Article 23 of this Law, except when they are processed in other products that are also taxed by this tax.

In the latter case, the first sale, delivery or, where appropriate, the self-consumption of the processed product shall be taxed.

Second.-The sales or deliveries of the products described in Article 23 of this Law are carried out by the Company of the Petroleum Monopoly, with the exception mentioned in the previous number.

Third. -Import or entry in the area of the Petroleum Monopoly of the products taxed at number one, when they are destined directly to the consumption of the importer.

Two.-The effects of the provisions of this article are considered to be taxed products in accordance with Article 23 of this Law, the characteristics of which will be determined in accordance with the rules of the Customs Tariff.

Article 19. Non-clamping assumptions.

Sales, delivery, self-consumption or imports are not subject to the Tax on the Canary Islands, Ceuta and Melilla.

Article 20. Exemptions.

They are exempt under the conditions which they regulate:

One. The sales to the Company of the Petroleum Monopoly.

Two. The following sales:

(a) On condition of reciprocity, fuels and fuels intended for the consumption of the personal vehicles of the diplomats.

(b) fuels, fuels and lubricants to be supplied to Spanish air navigation companies engaged in the carriage of passengers and goods for the consumption of their aircraft. This exemption will also be granted, on a reciprocal basis, to foreign military and civilian aircraft.

(c) Products intended to be used as raw materials by the industry for the manufacture of products not taxed by the tax and the supply of which would have been authorized in advance by the Ministry of Finance.

(d) Products exported directly by the refineries or production plants.

Article 21. Taxable persons.

One. Taxable persons are taxable persons who carry out transactions subject to this tax.

Two. They shall be jointly and severally liable for payment of the tax which they hold, trade or trade with products subject to it, where they do not justify their origin or employment in the form which they regulate.

Article 22. Tax base.

One. The taxable amount shall be made up of the units of measure to the values specified in the following Article. When the bases are constituted by the prices of acquisitions, they will be understood by those administratively fixed for the purchases made by the Monopoly of Petroleum to the companies of national refining.

Two. Regulations shall determine the minorations applicable in the case of self-consumption.

Article 23. Tax rates.

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

Tariff first. -Oil gas and other gaseous hydrocarbons:

Epigraph first. -Propane of a purity equal to or greater than ninety nine per cent, one peseta per kilogram.

Second item. -Propanos and commercial butanes.

a) Using automotive fuel, five pesetas per kilogram.

(b) For other uses, a peseta per kilogram.

Third item. -Other presented in a gaseous or liquid state, zero coma zero eight pesetas per kilowatt hour.

Second rate.-Lighting gas, poor gas, water gas and similar gases.

Item 4. -Products, zero-point zero-eight pesetas per kilowatt-hour.

Tariffs third. -Crude oils of petroleum or bituminous minerals.

Fifthly, the products mentioned, 40 and three fifties per tonne.

Fourth tariff: petroleum oils or bituminous minerals (other than crude): preparations not elsewhere specified or included in the Customs Tariff headings other than twenty-seven ten, with a proportion by weight of oil or petroleum of bituminous minerals equal to or greater than 70% and in which these oils constitute the base element.

Sixth heading. -Light oils:

(a) Special gasolines: white spirit and the rest, fourteen pesetas per litre plus twenty-five per cent of the purchase price.

(b) Other gasolines:

One. Aviation gasolines, seven pesetas per litre.

Two. Automotive gasolines, fourteen pesetas per litre plus twenty-five per cent of the purchase price.

Three. Fuel for reactors, two pesetas per litre.

(c) Other light oils, 14 pesetas per litre.

Seventh item. -Average oils: lampant kerosene, aviation and other, two pesetas per litre.

Eighth item. -Heavy oils:

(a) Gasoils:

One. Diesel A, three pesetas per litre plus twenty per cent of the purchase price.

Two. Diesel B, one pesetas per litre.

Three. Diesel C, zero fifty pesetas per litre.

Fourth. Other gasoils, four pesetas per litre.

(b) Fuel-oils, forty-three and fifty pesetas per tonne.

Heading 9-Lubricating oils and other heavy oils and their preparations:

One. White oils, six pesetas per kilogram.

Two. Motor oils, twenty pesetas per kilogram.

Three. Oils for industrial uses and fats, seven pesetas per kilogram.

Four. The rest, six pesetas per kilogram.

Fifth tariff. -Aceites and other products derived from the distillation of high-temperature huillos; similar products in which the aromatic constituents predominate by weight on the non-aromatics and which have been obtained by distillation of low-temperature coal tar or other mineral oil-treatment minerals or any other process.

Item 10. -Gross oils.

One. Raw light oils that distil ninety per cent or more of its volume up to two hundred degrees Celsius, fourteen pesetas per litre.

Two. The other, zero pesetas per litre.

Item 15-Benzols, toluols, xylols, solvent naphtha (heavy benzol) and similar products, according to the wording of this tariff, which distils sixty-five per cent or more of its volume up to two hundred and fifty degrees Celsius (including mixtures of petrol, petroleum and benzol); sulphurised heads:

One. Intended for use as fuel, fourteen pesetas per litre.

Two. For other uses, four pesetas per litre.

Item 17-Other, except basic products, phenols, naphthalene and anthracene, zero pesetas per kilogram.

Tariff sixth. -Hydrocargos.

Item 13th. -One. It reaches up to six carbon atoms, including propylene, butylene and polybutenes, fourteen pesetas per litre.

Two. Cyclohexane and cyclopentane, fourteen pesetas per litre.

Three. Benzene, toluene xylenes and ethylbenzene, fourteen pesetas per litre.

Tariff seventh. -Alcoholics acyclic.

Item 14. -Methyl and propyl alcoholic, 14 pesetas per litre.

Tariff octave. -Vaselinas.

Fifteenth. -The products mentioned above, zero pesetas.

Novena. -Parafinas, petroleum waxes or bituminous minerals, ozokerite, lignite wax, turbo wax, paraffinic residues ("gasch", "slackwax" etc.), whether or not coloured.

Item sixteenth.-The above products, zero pesetas.

Tariff tenth. -Betun of petroleum, coke of petroleum and other residues of petroleum oils or of bituminous minerals.

Epigraph seventeenth. -Betun and coke of petroleum, zero pesetas.

Eighth. -We give them, zero pesetas per kilogram.

Tariff for the first time. -Natural Betunes and natural asphalts, blackboards and boluminous sands; asphaltic rocks.

19th item. -Products mentioned, zero pesetas.

Tariff twelfth.-Bituminous mixtures based on natural asphalt or bitumen, petroleum, mineral tar or mineral tar pitch (bituminous Mastines, cutbacks, etc.).

Item Twenty-The above products, zero pesetas.

Tariff thirteenth. -lubricating preparations and preparations of a kind used for the silage of textile, oiled or oiled fibres of leather or other materials, excluding those which do not exceed 70% or more of the petroleum oils or oils obtained from bituminous minerals.

The first item is twenty-five pesetas per kilogram of the products intended for use as motor oils.

The same products are intended to be used as oils for industrial uses, seven pesetas per kilogram.

Fourteenth tariff.-Chemicals and preparations of the chemical industries or related industries (including those consisting of mixtures of natural products) not specified or included in consignments of the Customs Tariff, other than those of Thirty-eight nineteen; residual products of the chemical or industrial related industries, not elsewhere specified or included in other headings of the Customs Tariff other than that mentioned.

Heading twenty-third. -Alkilbenzenes or alkilnaftalcnos in mixture, intended to be used as oils for industrial uses, seven pesetas per kilogram.

Heading twenty-fourth. -Preparations called "Iiquids for hydraulic transmissions" (mainly for hydraulic brakes) which do not contain or contain less than 70% by weight of petroleum oils or oils obtained from bituminous minerals, Seven pesetas per kilogram.

Twenty-fifth item.-Anti-rust preparations containing amines as active elements, seven pesetas per kilogram.

Twenty-sixth heading. -Other products and preparations intended for use as oils for industrial uses, seven pesetas per kilogram.

Article 24. Accrual.

The tax shall be payable:

(a) in the case of sales or deliveries, where the goods are placed at the disposal of the acquirer.

However, where the consideration is satisfied prior to the making available of the products, the tax shall be deemed to have been imposed at the time of the collection of the goods.

(b) In the cases referred to in the third subparagraph of Article 18 (1), at the time of entry of those products in the area of the Petroleum Monopoly.

(c) Self-consumption at the time when the products are taxed at the consumption of the taxable person.

Article 25. Settlement and collection of tax.

One. Taxable persons are obliged to carry out the liquidation or self-settlement, where appropriate, and the payment of the tax in the time and form they regulate.

Two. The collection of the tax will be carried out by the Monopoly through its Administrative Company, in cases where this is not the taxable person of the tax.

Article twenty-six. General management rules.

One. The movement, transport and storage of the products listed in Article 23 shall be carried out in accordance with the rules which are laid down.

Two. In addition, the rules of inspection and intervention which, for tax purposes, must be adopted in the factories, warehouses or any premises where products subject to the tax are deposited or handled.

Article 27. Bans on use.

One. 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.

Tariff and heading

Product

Authorised uses

Tariff 1.

Item 2. (a).

Commercial propane and butane for automotive fuel

Only in engines of public service vehicles and for reasons of pollution

Tariff 4.

Aviation gasolines.

Only in airplane engines.

Item 6. (b) 1.

Tariff 4.

Automotive gasolines.

On all engines.

Item 6. (b) 2.

Tariff 4.

Lampante kerosene.

Only in engines of tractors and agricultural machinery and in fixed engines.

Item 7.

Tariff 4.

Aviation kerosene.

Only in aircraft carburettors.

Item 7.

Tariff 4.

Diesel A.

On all engines.

Item 8. (a), 1.

Tariff 4.

Item 8. (a), (a), (2) and (1)

Gas oil B and C.

In all engines, except those installed in 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 ordinary registration vehicles, even if they have a crane installed, for the excavator or any other special machinery.

Tariff 4.

Item 8. (b)

Fuel-oils.

In fixed engines of ships and railways.

Two. The use as fuel or motor fuel of products not included in the previous paragraph should be previously authorized by the Ministry of Finance.

Article twenty-eight. Infringements and sanctions.

One. The tax violations for this tax will be qualified and punished according to the provisions of the General Tax Law of twenty-eight of December of a thousand nine hundred and sixty-three and in the Law of Smuggling of sixteen of July of a thousand nine hundred and sixty-four, as appropriate.

Two. Infringements of the provisions of the foregoing Article shall be punished exclusively in accordance with the following paragraphs:

Each of the authors may be punished by:

(a) Fine not exceeding two hundred and fifty thousand pesetas.

(b) Precise and immobilisation of the vehicle for a maximum period of one year.

Those who, without being authors, cooperate in the infringement with previous acts, simultaneous or later may be punished each with a fine of one hundred and twenty-five thousand pesetas.

In the case of reincidences, the limits set out in the preceding paragraphs for the fines shall be increased to five hundred thousand and two hundred and fifty pesetas, respectively.

There is a repeat of the offence where the person responsible had been punished for another offence, provided that two years had not elapsed since the date of the removal of the act in which the commission was established.

The infringement of the penalties referred to in paragraph 2 (b) of this Article shall be punishable by the same authority as the one which has imposed it, with the amount of time initially agreed, counted from the time when the vehicle.

Three. The imposition of the penalties provided for in paragraph 2 of this Article corresponds to the Finance Delegate of the territory in which the infringement is discovered, subject to the processing of the appropriate file in which the hearing will be given to each of the interested.

Against the agreement of the Finance Delegate, it can be used in the economic and administrative way.

TITLE III

Levy levy on non-vinyl alcohol

Article twenty-nine. Nature.

The price levy on non-vinyl ethyl alcohol is a tribute established in order to regulate the price of the ethyl alcohol.

Article 30. Taxable fact.

One. The levy shall be levied on the sale or delivery of non-vinyl ethyl alcohol, whether national or imported.

Two. They are not subject to the levy:

(a) wholly denatured alcohols, taxed at the rate of the second heading of the first tariff of Article 13.

(b) Spirits and distillates which, in accordance with the provisions of the Special Regulations, may not have any other use than the cooperation of a certain alcoholic beverage which in turn cannot be obtained with alcohol from different origin.

(c) alcohols which, by the authorization of the competent official bodies, are intended for the so-called 'general uses', provided that they are incorporated in the form and proportion which they regulate, one of the markers or indicators previously accepted as such by the Ministry of Finance.

(d) rectified and dehydrated alcohols which leave directly from the production plant to another dedicated to the manufacture of sulphuric ether, gunpowder, explosives and other products expressly authorised by the Ministry of Finance for receive it with a guaranteed tax and satisfy it as denatured, after justified its investment.

Three. For the purposes of this Law, it is understood by.

(a) "mouth uses" means the ethyl alcohol used directly or indirectly to prepare, collaborate and obtain products which, in their final state, contain alcohol and are intended for human consumption by ingestion.

(b) "special uses", pharmacy and pharmaceutical laboratory, perfumery, cosmetics and related products and their essences and flavourings, as well as those other uses which by subsequent legal provisions are included in this group.

(c) " General uses, are those of alcohols not included in those defined or referred to in (a) and (b) above.

Article thirty-one. Area of territorial application.

The levy on prices for non-vinyl alcohol shall apply throughout the Spanish territory which is subject to the provisions on the prices of the alcohol referred to in the administration.

Article 30 and two. Accrual.

The levy shall be payable:

One. At the time of the factory exit.

Two. At the time of importation, if the importer directly allocates it to the purpose of the charge and, in another case, at the time of departure from the warehouse where it is deposited.

Article 30 and three. Taxable persons and persons responsible.

One. They are taxable persons of the levy:

(a) Manufacturers carrying out the taxable transactions.

(b) importers of alcohol or, where appropriate, distributors of imported alcohols, where the use of the alcohol is not known at the time of importation.

Two. The levy shall be paid by stockists or beneficiaries of quotas or awards of non-wine alcohols at reduced prices which are sold or used, in whole or in part, for uses other than that of the concession, or unduly to other people.

Article 30 and four. Base and type.

One. The base shall be the litre of alcohol sold or imported.

Two. The applicable tax rates shall be as set out in the following headings:

First item. The difference between the official price indicated for the intervention alcohol suitable for 'use of mouth' and the price of the intended use for general purposes '.

Second item. The difference which may exist between the official price indicated for the intervention alcohol intended for 'special uses' and the price for 'general uses'.

This heading shall apply to alcohols which are intended for "special uses", as referred to in paragraph 3 (b) of this Law, provided that they have incorporated one of the previously accepted markers or indicators as by the Ministry of Finance in the form and proportion to be determined.

Article 30 and five. Liquidation.

One. In the case of imported alcohol manufacturers or storekeepers, the liquidation shall be carried out in the form laid down for the Special Tax on the Manufacture of alcohols, and on the same time-limits and with the same requirements as for the tax.

Two. When imported directly for taxed purposes, the clearance shall be carried out by the Customs Office.

Article 30 and six. Payment.

One. In the case of manufacturers or storekeepers of imported alcohols, the payment of the levy shall be made by taxable persons in the same manner as in the Special Tax on the Manufacture of alcohols, within the prescribed time limits and by any of the the means of payment established.

Two. Where the liquidations have been carried out by Customs, the payment shall be made in conjunction with the import duties.

Article 30 and seven. Management.

The tax will be managed by the Ministry of Finance.

Article thirty-eight. Infringements and sanctions.

One. The infringements shall be qualified and punished in accordance with the General Tax Law and the relevant and amending provisions.

Two. Stockists and beneficiaries of quotas or awards of non-wine alcohols at reduced prices which sell or use them in whole or in part for purposes other than that of the granting or unduly cede to other persons, shall incur the penalties provided for in the General Tax Law for cases of omission or fraud by the concept of the Regulatory Exaction of the Prices of Non-Vinyl Alcohols and without prejudice to the agreement by the competent body of the reduction or loss of new quotas or awards, unless the person concerned shows that the alcohol was used by him or third person in other uses with equal or reduced price alcohol, in which case the fact shall be a simple infringement.

FINAL PROVISIONS

First.

One. This Law shall enter into force on one of January, one thousand nine hundred and eighty.

The second title (articles eighteen to twenty-four) of the draft of the Law on Excise Duties, published in the "Official Gazette of the General Cortes" (Congress of Deputies) number fifty-one-I of eight June of a thousand nine hundred Seventy-nine, will be debated and, if necessary, approved by the Legislative Chambers simultaneously with the bill that regulates the Tax on Value Added, published in the "Official Gazette of the General Cortes" number one hundred and thirty one, from twenty July thousand nine hundred and seventy-eight.

The regulatory text of the tax on tobacco products that will be approved will be incorporated into the Excise Law.

In any event, the same rates of taxation will apply to the national tobacco products and to those imported from the countries of the Community as the entry into force of the Treaty of Accession with the European Communities.

Two. Notwithstanding the above, the Tax on Ethyl Alcohol and Alcoholic Drinks, in the part concerning the circulation, will not enter into force until the day one of October of one thousand nine hundred and eighty. Until then, the tax on the circulation of alcoholic beverages will continue to be in force in the alcohol taxes regulated in the recast of excise duties, approved by Decree five hundred and eleven hundred and sixty-five years. seven, of two March.

Second.

One. As from the entry into force of this Law, the Decree five hundred and eleven/thousand nine hundred and sixty-seven, of two March, approving the recast of the Special Taxes, will be repealed, without prejudice to the right of the Public finances in order to demand the previously established quotas and the surcharges or penalties that are coming from them.

Except as provided in the preceding number, the rules expressly stated in force in this Law, as well as the provisions of the preliminary title concerning the concepts of the aforementioned legal text which continue to exist, even to the Tax on Refreshing Drinks.

Third.

The specific rates set out in this Law may be revised in each year's Budget Law.

ADDITIONAL PROVISIONS

First.

Article 30 (B) of the recast text of the Tax on the Luxury, approved by Decree three thousand and eighty thousand nine hundred and sixty-six, of 22 December, will be worded as follows:

" B) Types and accruals.

This tax shall be required at source in accordance with the following rates:

(a) the concepts referred to in paragraphs (a) and (d), at the rate of 20%.

(b) the rate of 10% of those referred to in paragraphs (b) and (c). "

Second.

One. The tax rate laid down in Article 25 (Insurance and Capitalization Operations) of the recast of the General Tax on the Traffic of Enterprises is fixed at one point.

Two. The former operations shall be subject to an 80% share when they are provided to persons not covered by Article 9 of the recast of the tax.

Three. By way of derogation from the earlier numbers of this final provision, in life, sickness, personal injury or other forms of insurance, to classes which are intended for the life of persons or their circumstances, as well as for In the case of capitalisation operations, the rate applicable shall in any case be that of one per cent.

Third.

At the entry into force of this Law, Article 33 (B) (Beverages, condiments and other preparations) of the recast text of the Tax on the Luxury, approved by Decree three thousand and eighty thousand nine hundred and sixty-six, of twenty-two December, it shall be worded as follows:

B) " Types and accruals.

The tax shall be required as follows:

(a) The concepts referred to in point (a) of point (a) shall be taxed at the following rates:

One. AI twenty-five per cent when its price at source is no more than three hundred and fifty pesetas litre.

Two. Forty per cent, when their price in origin is more than three hundred and fifty pesetas.

Three. For the application of the rates indicated in the two preceding numbers, they shall be considered exempt-in any case-sixty pesetas litres, whatever their price.

(b) The concepts referred to in paragraph (b) (A) shall be taxed at the price of twenty-two per cent. '

(c) the products referred to in point (c) of point (a) shall be twenty per cent at twenty per cent.

(d) the articles referred to in point (a) of point (a), thirty-six-point (d) and 30%

Fourth.

Article 22 (2) (a) of the recast text of the Luxury Tax shall be worded as follows:

' Tax tax.

Acquisitions of the following are subject to tax:

(a) Jewels, straws, natural or cultured pearls, precious stones, gold, silver or platinum, and damasquinates, as well as fine jewellery containing precious metals (gold, silver or platinum), fine imitation stones calibrated.

(b) Imitation jewellery not included in the preceding paragraph and imitation pearls.

(c) "pocket watches", wristbands, tables, foot, wall, etc., not included in paragraph (a) above or in Article 25 (90) ".

Fifth.

One. Article 30 of the consolidated text of the General Tax on the Traffic in Enterprises (Decree 3, 3, 3, 3, 14, and 6, 6, 6 December), is a new letter C), which is drawn up in the following terms:

" (C) Tax rate.

In general, the rate of the tax shall be that of one and fifty per cent, except in cases where the taxable transaction is carried out for persons not covered by Article 9 and Article 16 (2) (a) of the Treaty. Recast text, in which the applicable tax rate will be at least eight percent.

By way of derogation from the foregoing paragraph, the advertising of the drinks taxed in the First Title of the Excise Act, the alcoholic strength of which is greater than twenty-three degrees, shall be subject, in any case, to the Two-point tax rate seventy percent.

Two. It shall be prohibited from 1 January of one thousand nine hundred and eighty-one for the advertising of alcoholic beverages exceeding twenty-three degrees when it is carried out by means of television stations. "

Sixth.

The Government, on a proposal from the Ministry of Finance, may regulate the formal remuneration and administrative relations between the Petroleum Monopoly and the CAMPSA, as from the entry into force of this Law.

TRANSITIONAL PROVISIONS

First.

One. As long as the Refreshing Beverage Tax remains fixed at zero, seventy-five percent of the surcharge on provincial units in taxes of the State established in the base thirty-three of the Law forty-one/thousand Seventy-five, of nineteen November, of Bases of the Statute of Local Regime.

Two. Until the entry into force of the Value Added Tax, the said Tax on Refreshing Beverages shall be governed by the following rules:

Tax on soft drinks.

Article 1. Taxable fact.

One. It is subject to tax on processing:

a) Refreshing syrups and drinks.

(b) of the concentrated solid or liquid products, prepared to obtain by the consumer soft drinks by simple dissolution, with or without the addition of sugar and other sweeteners.

Two. Products to be determined by the current Spanish Food Code and the Technical-Sanitary Regulations issued in the development of the same are considered to be considered syrups and drinks.

Three. All these products shall be understood to be made when they are ready for consumption.

Article 2. Non-clamping assumptions.

They are not subject to tax:

One. Mineral waters or simply gassed with carbon dioxide.

Two. The simple syrups.

Three. The colourless sodas.

Four. Syrups, soft drinks, solid products or concentrated liquids, made in Ceuta and Melilla.

Article 3. Exemptions.

They are exempt from the tax:

(a) the medicinal products of exclusively therapeutic use, as well as those made or used in the domestic economy.

(b) Refreshing drinks made from natural fruits in cafes, bars and similar establishments open to the public for exclusive consumption in such premises.

Article 4. Taxable persons.

Taxable persons are liable for the tax to be used for refreshing syrups or drinks.

Article 5. Tax base.

One. The taxable amount shall be the selling price to the retailer.

Two. The retail price shall not be included in the retail price:

First. The amount of the returnable containers.

Second. The amount of the provincial surcharge, that of the perceptions for the financing of the Agricultural Social Security, nor the tax itself.

Three. Where, due to the relationships between persons involved in the preparation and distribution of the refreshing syrups and beverages, sales or deliveries are made without consideration or for a price which is significantly lower than normal in the case of: the market, the administration will be able to propose to the taxpayer the base that must prevail and if there is no conformity, the question will be addressed in economic-administrative way.

Four. The determination of the bases may be carried out under a direct estimate or a single objective estimate.

Article 6. Accrual.

One. The tax shall be payable at the time of the sale or delivery of the taxed products.

In any event, the sale or delivery shall be deemed to be effected when the objects sold are made available to the acquirer.

Article 7. Tax rate.

The tax will, in any case, be required at the rate of eight per cent.

Second.

The Tax on the Use of the Telephone will continue remaining as long as the validity of the contract between the State and the National Telephone Company of Spain of thirty-one of October of one thousand nine hundred and forty-six

Third.

Transactions involving goods or products which were previously taxed by the Special Taxes on the manufacture of sugar and chicory shall be subject exclusively to the General Tax on the Traffic of Enterprises. where their departure from the particular factories or deposits takes place from the date of entry into force of this Law.

Therefore,

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

Royal Palace, from Madrid, to thirty November thousand nine hundred and seventy-nine.

JOHN CARLOS R.

The Deputy Prime Minister,

ADOLFO SUAREZ GONZALEZ