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BOE 308 De 25/12/2001 Sec 1 Pag 49445 a 49560

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BOE 308 De 25/12/2001 Sec 1 Pag 49445 a 49560 BOE núm. 308 Martes 25 diciembre 2001 49445 de transporte y régimen estadístico, tal y como establece bación del Impuesto Especial sobre Determinados el artículo 19 del Reglamento (CE) número 1901/2000 Medios de Transporte. de la Comisión, se fijan para el año 2002 en los siguien- Además, la Orden de 4 de julio de 2001, por la que tes: se aprueba el modelo de declaración-liquidación que debe utilizarse en las transmisiones de determinados Introducciones en la península y Baleares de mer- medios de transportes usados sujetas al Impuesto sobre cancías procedentes de otros Estados miembros de la Transmisiones Patrimoniales y Actos Jurídicos Documen- Unión Europea: tados, establece que para la práctica de la liquidación 6.000.000,00 de euros de importe facturado acu- se podrán tomar en cuenta los precios medios de venta mulado en el ejercicio precedente. establecidos anualmente en Orden Ministerial. Por otra parte, y conforme a lo previsto en el artícu- Expediciones desde la península y Baleares de mer- lo 23 de la Ley 46/1998, de 17 de diciembre, sobre cancías con destino a otros Estados miembros de la introducción del euro, en el que se señala que «a partir Unión Europea: del 1 de enero de 2002, el sistema monetario empleará exclusivamente el euro como unidad de cuenta. Todos 6.000.000,00 de euros de importe facturado acu- los nuevos instrumentos jurídicos que expresen importes mulado en el ejercicio precedente. monetarios en la unidad de cuenta del sistema monetario emplearán la unidad de cuenta euro...» los precios que Disposición final única. se recogen en las tablas aparecen expresadas exclusi- vamente en euros. La presente Orden entrará en vigor el 1 de enero Por último, la presente Orden mantiene la tabla de de 2002. porcentajes de depreciación contenida en el anexo IV de la Orden de 15 de diciembre de 1998, por considerar Madrid, 14 de diciembre de 2001. que sigue siendo adecuada a la realidad del mercado MONTORO ROMERO del automóvilyaladepreciación que sufren los vehí- culos. Por todo lo anterior, procede actualizar para el Ilmo. Sr. Director general de la Agencia Estatal de Admi- año 2002 los precios medios de venta y los porcentajes nistración Tributaria. aplicables a los mismos. Ilmo. Sr. Director del Departamento de Aduanas e En su virtud, este Ministerio ha tenido a bien disponer: Impuestos Especiales. Primero: Las tablas que figuran en los anexos I, II, III, y IV de la Orden de 18 de diciembre de 2000, quedan sustituidas a todos los efectos por las que se recogen en los anexos I, II, III y IV de esta Orden. 24538 ORDEN de 14 de diciembre de 2001, por la Segundo: Los precios medios de venta, que se aprue- que se aprueban los precios medios de venta ban por esta disposición, serán utilizables como medios aplicables en la gestión del Impuesto sobre de comprobación a los efectos del Impuesto sobre Trans- Transmisiones Patrimoniales y Actos Jurídicos misiones Patrimoniales y Actos Jurídicos Documentados, Documentados, Impuesto sobre Sucesiones y Impuesto sobre Sucesiones y Donaciones e Impuesto Donaciones e Impuesto Especial sobre Deter- Especial sobre Determinados Medios de Transporte. minados Medios de Transporte. Tercero: Para la determinación del valor de los vehículos de turismo, todo terrenos y motocicletas ya El artículo 52 de la Ley General Tributaria establece matriculados se aplicarán sobre los precios medios, que como uno de los medios para la comprobación de valores figuran en el anexo I de esta Orden, los porcentajes el de precios medios en el mercado, que viene siendo que correspondan, según los años de utilización y, en considerado como idóneo para la comprobación de valo- su caso, actividad del vehículo, establecidos en la tabla res de los medios privados de transporte, aprobándose e instrucciones que se recogen en el anexo IV de esta para cada ejercicio una Orden del Ministerio de Hacienda Orden. en la que se han ido recogiendo los precios en el mercado Cuarto: En cuanto a la fijación del valor de las embar- no sólo de los automóviles de turismo, vehículos todo caciones de recreo y motores marinos, se efectuará valo- terreno y motocicletas, sino también los de las embar- rando separadamente el buque sin motor y la motori- caciones de recreo. zación, para lo cual se tomarán los valores consignados En el sentido anterior, la Orden de 30 de enero en los anexos II y III de esta Orden, aplicándoseles los de 1987 aprobó los precios medios de venta utilizables porcentajes de la tabla incluida en el anexo III de esta como medio de comprobación, tanto en el Impuesto Orden, según los años de utilización, y sumando pos- sobre Transmisiones Patrimoniales y Actos Jurídicos teriormente los valores actualizados para obtener el valor Documentados como en el entonces Impuesto General total de la embarcación. sobre las Sucesiones. Dichos precios medios de venta han venido siendo actualizados para los diferentes años por sucesivas Órdenes del Ministerio de Economía y Disposicion final. Hacienda. La Orden de 16 de diciembre de 1991 esta- bleció, por primera vez, la posibilidad de utilizar los pre- La presente Orden entrará en vigor el día 1 de enero cios medios de venta como medio de comprobación de del año 2002. valores en la transmisión de embarcaciones y aeronaves usadas, que se aprobaron en el anexo II de la mencionada Lo que comunico a VV. II. para su conocimiento y Orden, teniendo en cuenta el porcentaje que correspon- demás efectos. diese en función de los años de utilización de las naves, Madrid, 14 de diciembre de 2001. que se recogían en el anexo III. La última actualización MONTORO ROMERO realizada se ha llevado a efecto por la Orden de 18 de diciembre de 2000, en la que se mantenía, como se hace en la presente Orden, que los precios medios Ilmos. Sres. Director de la Agencia Estatal de Adminis- de venta fuesen utilizables como medios de compro- tración Tributaria y Director general de Tributos. 49446 Martes 25 diciembre 2001 BOE núm. 308 $QH[RÃ,Ã3UHFLRVÃPHGLRVÃGHÃ9(+,&8/26Ã'(Ã785,602ÃXVDGRVÃGXUDQWHÃHOÃSULPHUÃDxRÃSRVWHULRUÃDÃVXÃSULPHUDÃPDWULFXODFLyQÃ 9DORUHVÃSDUDÃHOÃHMHUFLFLRÃ &,/,1'5$'$ 1ÃGH 9$/25 0$5&$ 02'(/2Ã7,32 ÃÃFF ÃFLOLQG &$5$&7(5,67,&$6 Ã&9I (XURV ALEKO 2141 1.569 4 74 CV 11,52 3.600 ALFA ROMEO ALFA 33-1.3 1.351 4 88/90 CV/INY CAT 10,53 5.400 ALFA ROMEO ALFA 33-1.5 1.490 4 95/98/105 CV 4x4 11,16 6.000 ALFA ROMEO ALFA 33-1.7 1.712 4 110/132/137 CV 12,13 7.200 ALFA ROMEO ALFA 75-1.6 1.570 4 95/107 CV CARB 11,52 6.600 ALFA ROMEO ALFA 75-1.8 1.778 4 105 a 155 CV 12,41 7.500 ALFA ROMEO ALFA 75-2.0 TD/TS 1.995 4 95 CV DIESELTURB-VM-80-A 13,30 9.600 ALFA ROMEO ALFA 75-2.0/i 1.962 4 122/148 CV CARB/INY 13,17 9.000 ALFA ROMEO ALFA 75-2.4 TD 2.393 4 112 CV DIESELTURB-VM-81-A 14,83 12.000 ALFA ROMEO ALFA 75-2.5 Q.V. 2.495 6 156 CV INY 17,89 4.800 ALFA ROMEO ALFA 75-3.0 2.959 6 190 CV INY 19,82 13.200 ALFA ROMEO ALFA 90-1.8 1.778 4 122 CV INY 12,41 8.400 ALFA ROMEO ALFA 90-2.0/MOTRONIC 1.962 4 148 CV INY 13,17 9.600 ALFA ROMEO ALFA 90-2.0-V6 1.997 6 150 CV INY 15,65 10.200 ALFA ROMEO ALFA 90-2.4 TD 2.393 4 112 CV DIESELTURB-VM-81-A 14,83 11.400 ALFA ROMEO ALFA 90-2.5 2.492 6 156 CV INY 15,21 12.000 ALFA ROMEO ALFA 145 1.4 1.351 4 90 CV 10,53 8.400 ALFA ROMEO ALFA 145 1.4/TS 16v 1.370 4 103 CV 10,62 9.300 ALFA ROMEO ALFA 145 1.6 1.596 4 103 CV 11,63 10.200 ALFA ROMEO ALFA 145 1.6/TS 16v 1.598 4 120 CV 11,64 10.200 ALFA ROMEO ALFA 145 1.7-16V 1.712 4 129 CV 12,13 12.000 ALFA ROMEO ALFA 145 1.8 LUJO 1.747 4 140 CV 12,28 13.200 ALFA ROMEO ALFA 145 1.9 JTD 1.910 4 105 CV DIESEL 12,96 12.600 ALFA ROMEO ALFA 145 1.9 TD 1.929 4 90 CV DIESEL TURBO i.d. 13,04 12.600 ALFA ROMEO ALFA 145 2.0i 16V QUADRIFOGLIO 1.970 4 150 CV 13,20 13.800 ALFA ROMEO ALFA 146 1.4 TS BASE-JUNIOR 1.370 4 103 CV 10,62 9.600 ALFA ROMEO ALFA 146 1.4 TS/LUJO 16v 1.370 4 103 CV 10,62 10.500 ALFA ROMEO ALFA 146 1.4/BASE 1.351 4 90 CV 10,53 9.600 ALFA ROMEO ALFA 146 1.6 TS LUJO 16V 1.598 4 120 CV INY TWIN SPARK 11,64 12.000 ALFA ROMEO ALFA 146 1.6/LUXE 1.596 4 103 CV 11,63 10.500 ALFA ROMEO ALFA 146 1.7 16V L/LUXE ELEGANCE 1.712 4 130 CV/129 CV 12,13 12.600 ALFA ROMEO ALFA 146 1.8 LUJO 1.747 4 140 CV 12,28 14.100 ALFA ROMEO ALFA 146 1.9 JTD 1.910 4 105 CV DIESEL 12,96 12.600 ALFA ROMEO ALFA 146 2.0 16V t.i.
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