Registration effects linked to the payment of taxes

Authors

  • María del Rosario Jiménez Rubio Decana del Colegio de Registradores de la Propiedad, Mercantiles y de Bienes Muebles de Andalucía Oriental

DOI:

https://doi.org/10.17561/rej.n20.a17

Keywords:

Property Registry, entries effects, payment of taxes

Abstract

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.

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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.

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Published

2020-12-10

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Section

Notes

How to Cite

Jiménez Rubio, M. del R. . (2020). Registration effects linked to the payment of taxes. Revista Estudios Jurídicos. Segunda Época, 1(20), 424-433. https://doi.org/10.17561/rej.n20.a17