{"id":442,"date":"2014-04-01T09:23:17","date_gmt":"2014-04-01T09:23:17","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=442"},"modified":"2014-04-01T11:53:35","modified_gmt":"2014-04-01T11:53:35","slug":"devolucio-de-el-centim-sanitari","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/devolucio-de-el-centim-sanitari\/","title":{"rendered":"DEVOLUCI\u00d3N DEL \u201cC\u00c9NTIMO SANITARIO\u201d"},"content":{"rendered":"<p><a href=\"http:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/fotolia_12783636-INTERNAS.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-299\" alt=\"fotolia_12783636-INTERNAS\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/fotolia_12783636-INTERNAS.jpg\" width=\"500\" height=\"333\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/fotolia_12783636-INTERNAS.jpg 500w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/fotolia_12783636-INTERNAS-300x199.jpg 300w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/a>La Ley 24\/2001 de 27 de diciembre, de medidas Fiscales, Administrativas y del Orden Social introdujo en su art. 9. Doce un nuevo impuesto de naturaleza indirecta que recae sobre el consumo de gasolinas, gas\u00f3leos, fuel\u00f3leos y querosenos y cuya recaudaci\u00f3n est\u00e1 condicionada a financiar los gastos derivados de la aplicaci\u00f3n de las pol\u00edticas sanitarias y de medio ambiente.<\/p>\n<p>Esta f\u00f3rmula de copago sanitario ha sido com\u00fanmente conocida como \u201cc\u00e9ntimo sanitario\u201d a pesar de que su importe ha llegado incluso a situarse en los 4,8 c\u00e9ntimos por litro tanto para gasolina como gas\u00f3leo en algunas comunidades aut\u00f3nomas. Su nombre formal es Impuesto de Ventas Minoristas de Determinados Hidrocarburos o IVMDH, en un tributo indirecto que recaudan las Comunidades Aut\u00f3nomas con car\u00e1cter opcional (s\u00f3lo Euskadi, La Rioja y Arag\u00f3n decidieron no aplicar este gravamen)<\/p>\n<p>Con el fin de corregir las deficiencias puestas de manifiesto por el TUE , desde el 1 de enero de 2013\u00a0 el \u201cc\u00e9ntimo sanitario\u201dutilizado para financiar la sanidad con fines medioambientales, qued\u00f3 integrado en el Impuesto Especial de Hidrocarburos (IEH) pasando a ser considerado el Tipo Auton\u00f3mico (TA), que es uno de los tres tramos de los que componen el nuevo IEH, junto con el Tipo Estatal General (TEG) y el Tipo Estatal Especial (TEE). Los tipos TEG y TEE son los mismos para todo el Estado, variando seg\u00fan la Comunidad Aut\u00f3noma el TA.<\/p>\n<p>La reciente sentencia del Tribunal Superior de Justicia de la Uni\u00f3n Europea de 24 de febrero de 2014 declara la incompatibilidad del \u201cc\u00e9ntimo sanitario\u201d con la normativa europea ya que, dice, no persigue , por s\u00ed mismo, garantizar la protecci\u00f3n de la salud y el medio ambiente siendo \u00fanicamente su rendimiento afectado a la financiaci\u00f3n de determinados gastos.<\/p>\n<p>Declarada la ilegalidad\u00a0 del tributo, las dudas surgen a la hora de plantear la recuperaci\u00f3n de las cuotas pagadas desde su entrada en vigor el 1 de enero de 2002\u00a0 hasta el 31 de diciembre de 2012.<\/p>\n<p>El requisito principal para que la solicitud de devoluci\u00f3n sea efectiva es estar en posesi\u00f3n del justificante acreditativo del abono en su d\u00eda del impuesto, esto es, de la factura ya que \u00e9sta permitir\u00e1 a la Agencia Tributaria identificar tanto al solicitante de la devoluci\u00f3n como al sujeto pasivo que les repercuti\u00f3 el impuesto que han soportado y por el que solicitan la devoluci\u00f3n.<\/p>\n<p>Este es el primer escollo casi insalvable para los consumidores particulares ya que en contables ocasiones \u00e9stos solicitan factura y no siendo necesario, no proceden a su archivo.<\/p>\n<p>La Agencia Tributaria ha dise\u00f1ado un <b>modelo normalizado de solicitud<\/b>, de utilizaci\u00f3n voluntaria para quienes hubieran soportado la repercusi\u00f3n del impuesto y deseen solicitar la devoluci\u00f3n del impuesto soportado.<\/p>\n<p>Se aconseja el uso de m\u00e1s de un modelo ya que se debe identificar en \u00e9l la persona o entidad que repercuti\u00f3 el impuesto, relacionando m\u00e1s adelante cada una de las facturas por \u00e9ste emitidas en la que se abon\u00f3 el tributo (ahora ya indebidamente)<\/p>\n<p>Como en cualquier otro caso de devoluci\u00f3n de ingresos indebidos, la Administraci\u00f3n Tributaria abonar\u00e1 el correspondiente inter\u00e9s de demora sin necesidad de que \u00e9ste se solicite.<\/p>\n<p>Dado el car\u00e1cter empresarial o profesional de los solicitantes, es muy probable que \u00a0el c\u00e9ntimo sanitario se hubiera deducido como gasto en el impuesto de Sociedades o de la Renta del ejercicio en que se abon\u00f3. En estos casos, las cantidades que se reconozcan deber\u00e1n imputarse como ingresos en la base imponible de los ejercicios en los que se produjo la deducci\u00f3n como gasto fiscal de las entidades realizando pues las correspondientes declaraciones complementarias.<\/p>\n<p>Noticias<\/p>\n<p>El 31 de marzo finaliza el plazo para la presentaci\u00f3n de la declaraci\u00f3n de bienes en el extranjero. A\u00fan est\u00e1 a tiempo de presentar el modelo 720 y evitar graves sanciones. Nosotros podemos ayudarle.<\/p>\n<p>\u00daltimos d\u00edas para acogerse al Criterio de Caja en el IVA.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Ley 24\/2001 de 27 de diciembre, de medidas Fiscales, Administrativas y del Orden Social introdujo en su art. 9. Doce un nuevo impuesto de naturaleza indirecta que recae sobre el consumo de gasolinas, gas\u00f3leos, fuel\u00f3leos y querosenos y cuya recaudaci\u00f3n est\u00e1 condicionada a financiar los gastos derivados de la aplicaci\u00f3n de las pol\u00edticas sanitarias [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,2],"tags":[],"class_list":["post-442","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-destacado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DEVOLUCI\u00d3N DEL \u201cC\u00c9NTIMO SANITARIO\u201d - Ambit Assessor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgiambit.com\/blog\/devolucio-de-el-centim-sanitari\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DEVOLUCI\u00d3N DEL \u201cC\u00c9NTIMO SANITARIO\u201d - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"La Ley 24\/2001 de 27 de diciembre, de medidas Fiscales, Administrativas y del Orden Social introdujo en su art. 9. 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