Diferencia entre el IVA y los impuestos especiales (con tabla)

The system of taxes is practised in almost every country in the world. The most common reason is to generate revenues for the expenditures of the government. Different types of taxation exist with their rates and each has its way of financing the government.

Some taxes are imposed on individuals and some are imposed on goods. Taxes may be levied on federal level, local and state level. It is important to understand the difference between various types of taxes to understand the infrastructure of our country. Two of the types of taxes imposed on goods are VAT and excise duty.

IVA frente a impuestos especiales

The difference between VAT and excise duty is that value-added tax (VAT) is the tax on goods when the value is added to it as it moves from the production stage to the final stage of reaching the market.

Excise duty is the tax added to the manufacturing of goods. It is imposed at the time of manufacturing and not at the time of sale unlike VAT. Their difference is best understood by this example here. If a company is making soap and you buy it, you are also paying VAT apart from its original price.

When the company is making soap, then after it is made it has to pay excise duty even before selling the soap. The other features that differentiate between VAT and excise duty are shown in the comparison table below.


 

Cuadro comparativo entre el IVA y los impuestos especiales (en forma de tabla)

Parámetro de comparaciónIVAImpuesto especial
DefiniciónImpuesto agregado sobre la mercancía en su viaje desde el punto de producción hasta el punto de venta.Impuesto sobre la fabricación de stocks.
ImpuestoDespués de que el producto haya entrado en la etapa final de venta.Después de la fabricación del producto.
Pagado porClientes que compran el producto.La empresa que fabrica el producto.
ImplementaciónMétodo de recolección y momento de recolección.Ad valorem y específico.
EjemplosGalletas, dulces, jabón, pasta de dientes, zapatos.Tobacco, alcohol, fuel.

 

¿Qué es el IVA?

IVA stands for value added tax. It is the amount of cost added to the product after it has reached the final stage of trading. VAT system is exercised in over 160 countries around the world. The primary purpose that value added tax serves is that it generates revenues for the government from all sorts of goods whether they are online or offline.

The customer only needs to pay VAT for the end product and not for the raw materials that were needed to manufacture the product. The company has already paid VAT for getting the raw materials and so covers the cost by adding it to the price of the product to compensate it.

Algunas personas critican el sistema de IVA en determinadas cuentas. Según ellos, este sistema solo beneficiaría a las familias adineradas y las familias de bajos ingresos tendrían problemas para pagar estos impuestos.

La tasa de impuestos se decide como un porcentaje sobre el producto final por el estado. Se implementa de dos formas:

  1. Método de recolección
  2. Momento de recogida

In the method of collection, the seller sends the buyer an invoice that has the amount of tax in it. The other way is that no specific invoice is generated and it is calculated on the value added to the product. In the timing of collection, a deposit is made on the payment of the goods and the tax is recorded according to the fund receipts.

 

¿Qué es el impuesto especial?

Impuesto especial is the amount of tax added at the time of manufacturing of the goods. Customers may not get to see this amount directly as the company needs to pay them to the excise departments according to the government’s infrastructure.

As a result, the manufacturers increase the price of the end products to accommodate that cost. It is a business tax that the companies need to pay apart from other taxes like income tax. The government also generates a small amount of revenue from excise duties. It is imposed on specific goods like tobacco, alcohol and fuel.

Se implementa de una de las dos formas siguientes:

  1. Ad valorem
  2. Específico

In ad valorem, there is a fixed percentage of certain types of goods. Specific amount is applied to purchases that have a high social cost like airline tickets, cigarettes and alcohol. Specific excise taxes, like its name, add a specific amount of fees to the product such as on cruise ship passengers, gasoline and beer.


Principales diferencias entre el IVA y los impuestos especiales

Algunas de las características que diferencian entre el IVA y los impuestos especiales se detallan a continuación:

  • El IVA es el impuesto que se agrega a los bienes a medida que avanza desde la etapa inicial de fabricación hasta el punto de venta, mientras que el impuesto especial es el impuesto que se agrega a la fabricación de bienes.
  • El IVA se aplica después de que el producto ha alcanzado la etapa final de venta, mientras que el impuesto especial se aplica inmediatamente después de la fabricación del producto.
  • El IVA lo pagan los consumidores que compran el producto, mientras que el impuesto especial lo paga la empresa que fabrica el producto.
  • La implementación del IVA se lleva a cabo por el método de recaudación y el momento de recaudación. La aplicación de los impuestos especiales se realiza mediante el método ad valorem y el método específico.
  • Ejemplos de productos con IVA incluyen galletas, dulces, jabón y pasta de dientes, zapatos, mientras que ejemplos de productos con impuestos especiales incluyen tabaco, alcohol, boletos de avión y combustible para motores.

 

Conclusión

Having a sound knowledge about the different types of taxes and their working principles also proves useful when you are about to establish your business. Each country may have its own set of rules for these taxes according to their government infrastructure.

The government uses this money to fund public services and to maintain the economy of the people living in their country. Individuals or corporations who do not pay their taxes are punishable by law and is called tax evasion. So the payment of taxes is compulsory for them.