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La Dirección General de Tributos, dependiente del Ministerio de Hacienda y Funcioón Pública, somete a consulta pública el Anteproyecto de Ley del Impuesto sobre los Gases Fluorados de Efecto Invernadero hasta el próximo 5 de Enero.
El objetivo de esta iniciativa legislativa es doble, por un lado pretende introducir una mayor sencillez en el IGFEI, que contribuya al mejor cumplimiento de la norma, e incrementar las medidas que favorezcan una efectiva lucha contra el fraude fiscal, especialmente en las adquisiciones transfronterizas.
Por otra lado, la futra ley intenta regular el cálculo de la base imponible y de la base de los pagos fraccionados en el Impuesto sobre la producción de combustible nuclear gastado y residuos radiactivos resultantes de la generación de energía nucleoeléctrica, en los supuestos consistentes en la reintroducción con posterioridad al 1 de enero de 2013, fecha de entrada en vigor del Impuesto, y extracción definitiva de elementos combustibles que, con anterioridad a dicha fecha, se introdujeron y se extrajeron provisionalmente del reactor nuclear.
El plazo para remitir observaciones finaliza el próximo 5 de Enero, inclusive, al buzón: observaciones.proyectos@tributos.hacienda.gob.es
Más información
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Hacienda](data:image/png;base64,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)
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