Registration effects linked to the payment of taxes
DOI:
https://doi.org/10.17561/rej.n20.a17Keywords:
Property Registry, entries effects, payment of taxesAbstract
Property Registrar plays a key role in monitoring compliance with fiscal duties. Strong entries effects require an intense entry control, both formal and material, that receives the name of qualification and which constitutes the function of the Registrar, which has tax implications.
Downloads
References
GARCÍA GARCÍA, J. M. (2006): Código de legislación inmobiliaria, hipotecaria y de Registro Mercantil, Thomson Reuters, Pamplona, p. 330.
LOPEZ ESPADAFOR, C. M. (2019): “Las competencias tributarias de las Oficinas Liquidadoras de Distrito Hipotecario a cargo de Registradores”, Quincena Fiscal, núm. 20, p. 49.
ROCA SASTRE, R. M. (1954): Derecho hipotecario, Bosch, Barcelona, p. 407.
VENTURA TRAVESET Y GONZÁLEZ, A. (1952): “La prioridad registral y el art. 255 de la Ley Hipotecaria”, en Revista general de Legislación y Jurisprudencia, I, p. 427.



