La tributación de las operaciones de constitución de hipoteca unilateral en el IAJD a la luz de la reciente jurisprudencia del Tribunal Supremo

The purpose of this paper is to analyze, in the light of the recent administrative and jurisprudential doctrine, the question regarding the taxation of the unilateral mortgage in the ITPyAJD. In particular, the scope of the recent jurisprudence of the Supreme Court is analyzed, by virtue of which, u...

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Bibliographic Details
Main Author: Calvo Vérgez, Juan
Format: Article
Language:Spanish
Published: 2018
Subjects:
ITPyAJD
Hacienda Pública
hipoteca unilateral
exención tributaria
sujeto pasivo
Public Treasury
unilateral mortgage
tax exemption
taxpayer
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7044333
Source:Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 34, 2018, pags. 25-45
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La tributación de las operaciones de constitución de hipoteca unilateral en el IAJD a la luz de la reciente jurisprudencia del Tribunal Supremo
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