La tributación en el impuesto de transmisiones patrimoniales onerosas por la adquisición de oro u otros objetos preciosos por parte de las empresas o profesionales de “compro oro” a los particulares: Exigibilidad o inexigilidad
The general rule in our Law is that the onerous transfer of assets from an individual to an entrepreneur or professional is subject to the Onerous Patrimonial Transfer Tax (TPO) but the Judgment of the Contentious-Administrative Chamber of the Supreme Court dated 18 January 1996 declared that c...
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Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7355034 |
Source: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 20, 2019, pags. 51-100 |
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Summary: |
The general rule in our Law is that the
onerous transfer of assets from an individual to an
entrepreneur or professional is subject to the Onerous
Patrimonial Transfer Tax (TPO) but the Judgment of the
Contentious-Administrative Chamber of the Supreme
Court dated 18 January 1996 declared that certain
goods (in particular gold or precious objects) were not
subject to VAT or TPO in the case that they were
acquired by an individual's employer and this due to the
particular nature of said goods and their special
regulation. From that sentence on, the requirement of
some tax for the acquisition of gold or other precious
objects by companies or professionals of “buying gold”
from individuals has been discussed. This paper deals
with this issue that has given rise to a lot of legal
controversy with contradictory administrative and
judicial resolutions, in some cases, but which has finally
been resolved by the Supreme Court in its ruling of
December 16, 2019 forming jurisprudence. We wanted
to raise the issue with some depth and exposing the
different opinions, to finally include the jurisprudential
doctrine of the Supreme Court that the authors
consider more reasoned and adjusted to the law, even
before the aforementioned and recent sentence was
promulgated |
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