"Cuando se discute quién es el sujeto pasivo"


La, ahora más habitual, constitución de hipotecas unilaterales en garantía del aplazamiento/fraccionamiento de deudas tributarias ha generado un encedido debate acerca de quién (el propio contribuyente o la AEAT) es el obligado al pago del gravamen devengado con ocasión del otorgamiento del documento público que le da soporte.

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Published In: Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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