▷ Que es el centimo sanitario | Actualizado julio 2024

Que es el centimo sanitario 2021

sanitary cent tax reduction in castilla y león 2015

Law 24/2001, of December, on Fiscal, Administrative and Social Order Measures created a new Tax, better known as “the sanitary cent”, on the Retail Sales of Certain Hydrocarbons. It was an indirect tax on the consumption of hydrocarbons, levied on retail sales of gasoline, diesel and kerosene not used as heating fuel.
2º.- The amounts unduly paid from 2002 to February 2010, through a patrimonial claim. It would be formalized through a letter addressed to the Administration (Treasury, Customs and Special Taxes Administration) requesting, as compensation, the amounts unduly paid for this tax that should not have been levied on gasoline sales because it is contrary to European regulations.
Therefore, any private citizen or company in possession of the invoices with the detail of the liters refueled and the accrued tax has the possibility of requesting a refund of these amounts from the Tax Authorities. The receipts and card statements are not sufficient, since the Treasury only accepts invoices.

retail sales tax

The decision of the Junta de Castilla y León to make use in 2012 of a tax instrument authorized by the Government within the regional financing model in order to be able to finance health spending and not have to cut social services benefits provoked a great deal of criticism.
The spatially affected sectors, before the beginning of the regional surcharge of the Hydrocarbon Tax to remedy the weak situation of the social services at the height of the crisis, showed their opposition and discomfort from the very first moment.
Also the employers’ association Cecale showed its disagreement and its support to the businessmen, who saw how their products were less competitive due to the increase in fuel prices. The president of the Confederation of Businessmen, Santiago Aparicio, continuously reiterated his concern about the economic repercussions for the community and repeatedly insisted on the elimination of this tax.

to whom does it correspond to return the money of the sanitary cent?

Its full name is the Tax on Retail Sales of Certain Hydrocarbons (IVMDH), and it came into force on January 1, 2002 to help finance the health competencies transferred to the autonomous communities. The nickname “céntimo sanitario” (sanitary cent) is due to the fact that, at the beginning, little more than this amount was levied per liter, although later the tax escalated and, in some cases, reached 4.8 cents per liter.
The Catalan company Transportes Jordi Besora, S.L. was the first to claim a refund of the amount paid as sanitary cent. Specifically, it requested the return of more than 45,000 euros that it had paid between 2005 and 2008. The case reached the Superior Court of Justice of Catalonia (TSJC) after several lower courts rejected the request, and the Catalan high court decided to consult Europe before ruling.
Finally, the Court of Justice of the European Union, based in Luxembourg, ruled that this tax is contrary to EU law because it did not meet the requirements set out in European directives to allow hydrocarbons to be subject to indirect taxes, other than the harmonized excise duty.