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...

Full description

Saved in:
Bibliographic Details
Main Authors: Alonso Prada, Víctor Ernesto, Gómez Zamora, Leopoldo J.
Format: Article
Language:Spanish
Published: 2019
Subjects:
oro
tax
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
Tags: Add Tag
No Tags: Be the first to tag this record
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