{"id":3117,"date":"2022-09-16T11:36:50","date_gmt":"2022-09-16T09:36:50","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=3117"},"modified":"2022-09-16T11:36:50","modified_gmt":"2022-09-16T09:36:50","slug":"tax-news-impact-at-the-itp-headquarters-due-to-the-sale-resolution","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/tax-news-impact-at-the-itp-headquarters-due-to-the-sale-resolution\/","title":{"rendered":"Tax news. Impact at the ITP headquarters due to the sale resolution"},"content":{"rendered":"

 <\/p>\n

NOVEDADES FISCALES:<\/strong><\/p>\n

ANTE LA RESOLUCI\u00d3N DE UNA COMPRAVENTA POR ACAECIMIENTO DE CONDICI\u00d3N RESOLUTORIA EXPRESA, LA PARTE COMPRADORA PUEDE SOLICITAR LA DEVOLUCI\u00d3N DE LO INGRESADO POR EL IMPUESTO DE TRANSMISIONES PATRIMONIALES ONEROSAS (TPO).<\/b><\/p>\n

 <\/p>\n

Nuestro Tribunal Supremo en su sentencia 860\/2022<\/strong> resuelve acerca de si procede o no la devoluci\u00f3n de lo ingresado por TPO en los supuestos de acaecimiento de condici\u00f3n resolutoria, expl\u00edcitamente contemplada en contrato de compraventa, debido al incumplimiento de sus obligaciones por parte de la parte fiscalmente obligada al pago del impuesto, en este caso, el comprador adquirente.<\/p>\n

En el caso enjuiciado, se fij\u00f3 como condici\u00f3n resolutoria de la compraventa el incumplimiento por parte del comprador de la obligaci\u00f3n de pago de una parte del precio que hab\u00eda sido aplazada y, no habiendo cumplido \u00e9ste con su obligaci\u00f3n, la parte vendedora ejercit\u00f3 su derecho y resolvi\u00f3 la compraventa efectuada. Una vez resuelta la compraventa, el comprador solicit\u00f3 la devoluci\u00f3n de lo ingresado en concepto de TPO al tiempo de formalizarse la compraventa.<\/p>\n

Pues bien, el Alto Tribunal considera que lo relevante es que la resoluci\u00f3n contractual produce sus efectos, no desde el momento de la extinci\u00f3n de la relaci\u00f3n obligatoria, sino retroactivamente desde su celebraci\u00f3n, es decir, no con efectos ex nunc<\/em> sino ex tunc<\/em>, lo que supone volver al estado jur\u00eddico preexistente y ello supone que como consecuencia del cumplimiento de la condici\u00f3n resolutoria expresa la transmisi\u00f3n del inmueble no se lleg\u00f3 a consumar, lo que determina la improcedencia de la liquidaci\u00f3n por inexistencia del hecho imponible.<\/p>\n

El Tribunal determina que no estamos ante un allanamiento de la parte compradora a la resoluci\u00f3n de compraventa instada por la vendedora por el reiterado incumplimiento de la obligaci\u00f3n de pago del primero, ni a otras obligaciones que el comprador pueda cumplir o no, a su discreci\u00f3n y, en consecuencia, no procede la aplicaci\u00f3n del art\u00edculo 57.4 y 5 TRLITPAJD (95. 4 y RITPAJD), haciendo expresa menci\u00f3n de que su resoluci\u00f3n queda recogida en el redactado del art\u00edculo 2.2. de la misma norma.<\/p>\n

De este modo, el Tribunal Supremo sienta doctrina y establece que procede la devoluci\u00f3n de lo ingresado por TPO en los supuestos de acaecimiento de condici\u00f3n resolutoria, expl\u00edcitamente contemplada en contrato de compraventa<\/strong>.<\/p>\n

 <\/p>\n

En el siguiente enlace sentencia 860\/2022<\/strong><\/a>\u00a0encontrar\u00e9is todos los detalles al respecto de las novedades introducidas por dicha norma pero, para cualquier aclaraci\u00f3n o asesoramiento en derecho fiscal y derecho civil, no dud\u00e9is en contactar con nosotros marroquin@marroquinabogados.com<\/a><\/strong>. Ponemos a vuestra disposici\u00f3n nuestro conocimiento y experiencia.<\/p>\n

<\/a><\/strong><\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"

The Supreme Court establishes doctrine and establishes that the return of the amount paid by the TPO is appropriate in the event of the occurrence of a resolutory condition in the purchase agreement.<\/p>\n","protected":false},"author":3,"featured_media":3752,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-3117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nTax news. 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