{"id":18794,"date":"2021-09-27T11:49:40","date_gmt":"2021-09-27T09:49:40","guid":{"rendered":"https:\/\/blog.escura.com\/?p=18794"},"modified":"2022-09-29T18:13:27","modified_gmt":"2022-09-29T16:13:27","slug":"impuesto-sobre-las-emisiones-de-dioxido-de-carbono-de-los-vehiculos-de-traccion-mecanica","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/impuesto-sobre-las-emisiones-de-dioxido-de-carbono-de-los-vehiculos-de-traccion-mecanica\/","title":{"rendered":"Impuesto sobre las emisiones de di\u00f3xido de carbono de los veh\u00edculos de tracci\u00f3n mec\u00e1nica"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><h3 style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2021\/09\/92-21-impuesto-emisiones-dioxido-carbono.pdf\">Consulte el PDF<\/a><\/h3>\n<p><strong><img decoding=\"async\" class=\"alignleft size-thumbnail wp-image-18795\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2021\/09\/CC0-514-min-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/>LEY 16\/2017, de 1 de agosto, del cambio clim\u00e1tico Generalitat de Catalu\u00f1a (DOGC n\u00fam. 7426, de 3 de agosto de 2017)<\/strong><\/p>\n<p>El impuesto sobre las emisiones de di\u00f3xido de carbono (CO2) de los veh\u00edculos de tracci\u00f3n mec\u00e1nica es un tributo propio de la Generalitat de Catalunya, cuyo objeto es gravar las emisiones de di\u00f3xido de carbono que producen estos veh\u00edculos y que inciden en el incremento de las emisiones de gases de efecto invernadero.<\/p>\n<p>Para el ejercicio 2020, la Generalitat de Catalunya, ya est\u00e1 emitiendo dichas liquidaciones a las empresas y particulares obligados.<\/p>\n<p>Quien debe liquidar este impuesto son:<\/p>\n<ul>\n<li>Las personas (f\u00edsicas y jur\u00eddicas) que sean titulares de un veh\u00edculo (turismo, furgoneta o motocicleta) con domicilio fiscal en Catalu\u00f1a en 2020.<\/li>\n<li>Las personas jur\u00eddicas sin residencia fiscal en Catalu\u00f1a, pero que tengan un establecimiento, sucursal u oficina y veh\u00edculos registrados en Catalu\u00f1a durante el 2020.<\/li>\n<\/ul>\n<p>La fecha de pago se iniciar\u00e1 el d\u00eda en que se reciba la notificaci\u00f3n de la liquidaci\u00f3n donde se indican los plazos de ingreso. El env\u00edo postal de dichas notificaciones se har\u00e1 a lo largo del mes de octubre de 2021.<\/p>\n<p>Para m\u00e1s informaci\u00f3n adjuntamos el enlace informativo, y el de preguntas frecuentes, de la Generalitat de Catalunya:<\/p>\n<p><a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/impost-emissions-vehicles\/index.html\">https:\/\/atc.gencat.cat\/es\/tributs\/impost-emissions-vehicles\/index.html<\/a><\/p>\n<p><a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/impost-emissions-vehicles\/pmf-emissions-vehicles\/\">https:\/\/atc.gencat.cat\/es\/tributs\/impost-emissions-vehicles\/pmf-emissions-vehicles\/<\/a><\/p>\n<p>\u00a9 La presente informaci\u00f3n es propiedad de <strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last banner\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-image:url(&#039;http:\/\/blog.escura.com\/wp-content\/uploads\/2019\/03\/area_economico_fiscal.jpg&#039;);--awb-bg-size:cover;--awb-margin-top:40px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy fusion-column-has-bg-image\" data-bg-url=\"http:\/\/blog.escura.com\/wp-content\/uploads\/2019\/03\/area_economico_fiscal.jpg\"><div class=\"fusion-text fusion-text-2\"><h3><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\" target=\"_blank\" rel=\"noopener\">Consulta nuestra \u00e1rea de <strong>Econ\u00f3mico Fiscal<\/strong><\/a><\/span><\/h3>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-6\"><section class=\"fusion-columns columns fusion-columns-6 columns-6\"><article class=\"post fusion-column column col col-lg-2 col-md-2 col-sm-2\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/www.escura.com\/es\/nuevas-obligaciones-y-garantias-para-los-sistemas-algoritmicos\/\" aria-label=\"Nuevas obligaciones y garant\u00edas para los sistemas algor\u00edtmicos\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" 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