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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| Format: | Article |
| Language: | Spanish |
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2018
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| 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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| Summary: |
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, unless the constitution of the unilateral mortgage is made without the knowledge and consent of the Tax Administration, as a result of the constitution of the unilateral mortgage in favor of the Public Treasury, this will be subject to exemption for the tax administration, who will always have the status of taxpayer of the gradual tax. Regardless of the concurrence of the legitimate interest consisting in obtaining a suspension, a postponement or fractionation of the tax debt, the consent previously committed by the Administration shall grant the latter its status as a taxpayer with the benefit of said exemption. |
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