{"id":2807,"date":"2017-11-03T10:06:20","date_gmt":"2017-11-03T10:06:20","guid":{"rendered":"https:\/\/www.atoabogados.com\/?p=2807"},"modified":"2017-11-03T10:06:20","modified_gmt":"2017-11-03T10:06:20","slug":"anulada-tsja-liquidacion-impuesto-transmisiones-patrimoniales-itp-inexistencia-hecho-imponible","status":"publish","type":"post","link":"https:\/\/staging.atoabogados.com\/?p=2807","title":{"rendered":"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]La Sala\u00a0de lo Contencioso Administrativo del Tribunal Superior de Justicia de Andaluc\u00eda (<strong>TSJA<\/strong>), estima el <strong>recurso<\/strong> interpuesto por nuestros letrados de ATO Abogados contra el acuerdo dictado en 2016 por el Tribunal Econ\u00f3mico Administrativo Regional de Andaluc\u00eda (TEARA), por el que se desestimaba la reclamaci\u00f3n econ\u00f3mico administrativa, interpuesta contra las liquidaciones por el concepto de Impuesto de Transmisiones Patrimoniales y Actos Jur\u00eddicos Documentados.<\/p>\n<p>En el recurso se planteaba que tanto la primera como la segunda liquidaci\u00f3n practicadas por la administraci\u00f3n tributaria no eran procedentes por cuanto que la operaci\u00f3n de compraventa instrumentada en la escritura p\u00fablica de 2010, estaba sujeta a una condici\u00f3n suspensiva que hab\u00eda devenido de imposible cumplimiento.<\/p>\n<p>En la sentencia del TSJA se indica que <em>\u00ab&#8230;al no haberse perfeccionado la compraventa por incumplimiento de la condici\u00f3n suspensiva de la misma, no se produjo transmisi\u00f3n patrimonial alguna, por lo que no puede hablarse ni de<strong> hecho imponible<\/strong> ni de <strong>realizaci\u00f3n<\/strong> del mismo, de ah\u00ed, que de conformidad con el art. 2 del Real Decreto 828\/1995, de 29 de mayo, no debi\u00f3 de haberse liquidado el impuesto, lo que conlleva la estimaci\u00f3n del recurso, sin que proceda ante la inexistencia de hecho imponible, el enjuiciamiento de las dem\u00e1s alegaciones\u00bb<\/em>.<\/p>\n<p>Finalmente, se condena en\u00a0<strong>costas<\/strong> a las administraciones demandadas, al haber sido desestimada su pretensi\u00f3n.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]La Sala\u00a0de lo Contencioso Administrativo del Tribunal Superior de Justicia de Andaluc\u00eda (TSJA), estima el recurso interpuesto por nuestros letrados [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2812,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12,33,108],"tags":[],"class_list":["post-2807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-despacho","category-derecho-inmobiliario","category-plusvalias-municipales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible - Ato Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/staging.atoabogados.com\/?p=2807\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]La Sala\u00a0de lo Contencioso Administrativo del Tribunal Superior de Justicia de Andaluc\u00eda (TSJA), estima el recurso interpuesto por nuestros letrados [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.atoabogados.com\/?p=2807\" \/>\n<meta property=\"og:site_name\" content=\"Ato Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-03T10:06:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/11\/ato-abogados-TSJA-liquidacion-ITP-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"864\" \/>\n\t<meta property=\"og:image:height\" content=\"606\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/#\\\/schema\\\/person\\\/339094c0ed8b34df7ecc820a243cf6e8\"},\"headline\":\"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible\",\"datePublished\":\"2017-11-03T10:06:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807\"},\"wordCount\":259,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.atoabogados.com\\\/wp-content\\\/uploads\\\/2017\\\/11\\\/ato-abogados-TSJA-liquidacion-ITP-2.jpg\",\"articleSection\":[\"ATO Abogados\",\"Derecho inmobiliario\",\"Plusval\u00edas municipales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807\",\"url\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807\",\"name\":\"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible - Ato Abogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.atoabogados.com\\\/wp-content\\\/uploads\\\/2017\\\/11\\\/ato-abogados-TSJA-liquidacion-ITP-2.jpg\",\"datePublished\":\"2017-11-03T10:06:20+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/#\\\/schema\\\/person\\\/339094c0ed8b34df7ecc820a243cf6e8\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#primaryimage\",\"url\":\"https:\\\/\\\/staging.atoabogados.com\\\/wp-content\\\/uploads\\\/2017\\\/11\\\/ato-abogados-TSJA-liquidacion-ITP-2.jpg\",\"contentUrl\":\"https:\\\/\\\/staging.atoabogados.com\\\/wp-content\\\/uploads\\\/2017\\\/11\\\/ato-abogados-TSJA-liquidacion-ITP-2.jpg\",\"width\":864,\"height\":606,\"caption\":\"impuesto de transmisiones patrimoniales ato abogados\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/?p=2807#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/staging.atoabogados.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/#website\",\"url\":\"https:\\\/\\\/staging.atoabogados.com\\\/\",\"name\":\"Ato Abogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/staging.atoabogados.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/staging.atoabogados.com\\\/#\\\/schema\\\/person\\\/339094c0ed8b34df7ecc820a243cf6e8\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a15a1451b6fc812335528c68812e7f8755e59467fcfdbf350112539a6b50a203?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a15a1451b6fc812335528c68812e7f8755e59467fcfdbf350112539a6b50a203?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a15a1451b6fc812335528c68812e7f8755e59467fcfdbf350112539a6b50a203?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/staging.atoabogados.com\"],\"url\":\"https:\\\/\\\/staging.atoabogados.com\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible - Ato Abogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/staging.atoabogados.com\/?p=2807","og_locale":"es_ES","og_type":"article","og_title":"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible","og_description":"[vc_row][vc_column][vc_column_text]La Sala\u00a0de lo Contencioso Administrativo del Tribunal Superior de Justicia de Andaluc\u00eda (TSJA), estima el recurso interpuesto por nuestros letrados [&hellip;]","og_url":"https:\/\/staging.atoabogados.com\/?p=2807","og_site_name":"Ato Abogados","article_published_time":"2017-11-03T10:06:20+00:00","og_image":[{"width":864,"height":606,"url":"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/11\/ato-abogados-TSJA-liquidacion-ITP-2.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"admin","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/staging.atoabogados.com\/?p=2807#article","isPartOf":{"@id":"https:\/\/staging.atoabogados.com\/?p=2807"},"author":{"name":"admin","@id":"https:\/\/staging.atoabogados.com\/#\/schema\/person\/339094c0ed8b34df7ecc820a243cf6e8"},"headline":"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible","datePublished":"2017-11-03T10:06:20+00:00","mainEntityOfPage":{"@id":"https:\/\/staging.atoabogados.com\/?p=2807"},"wordCount":259,"commentCount":0,"image":{"@id":"https:\/\/staging.atoabogados.com\/?p=2807#primaryimage"},"thumbnailUrl":"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/11\/ato-abogados-TSJA-liquidacion-ITP-2.jpg","articleSection":["ATO Abogados","Derecho inmobiliario","Plusval\u00edas municipales"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/staging.atoabogados.com\/?p=2807#respond"]}]},{"@type":"WebPage","@id":"https:\/\/staging.atoabogados.com\/?p=2807","url":"https:\/\/staging.atoabogados.com\/?p=2807","name":"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible - Ato Abogados","isPartOf":{"@id":"https:\/\/staging.atoabogados.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/staging.atoabogados.com\/?p=2807#primaryimage"},"image":{"@id":"https:\/\/staging.atoabogados.com\/?p=2807#primaryimage"},"thumbnailUrl":"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/11\/ato-abogados-TSJA-liquidacion-ITP-2.jpg","datePublished":"2017-11-03T10:06:20+00:00","author":{"@id":"https:\/\/staging.atoabogados.com\/#\/schema\/person\/339094c0ed8b34df7ecc820a243cf6e8"},"breadcrumb":{"@id":"https:\/\/staging.atoabogados.com\/?p=2807#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/staging.atoabogados.com\/?p=2807"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/staging.atoabogados.com\/?p=2807#primaryimage","url":"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/11\/ato-abogados-TSJA-liquidacion-ITP-2.jpg","contentUrl":"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/11\/ato-abogados-TSJA-liquidacion-ITP-2.jpg","width":864,"height":606,"caption":"impuesto de transmisiones patrimoniales ato abogados"},{"@type":"BreadcrumbList","@id":"https:\/\/staging.atoabogados.com\/?p=2807#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/staging.atoabogados.com\/"},{"@type":"ListItem","position":2,"name":"Anulada por TSJA liquidaci\u00f3n de impuesto de transmisiones patrimoniales (ITP) por inexistencia de hecho imponible"}]},{"@type":"WebSite","@id":"https:\/\/staging.atoabogados.com\/#website","url":"https:\/\/staging.atoabogados.com\/","name":"Ato Abogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/staging.atoabogados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/staging.atoabogados.com\/#\/schema\/person\/339094c0ed8b34df7ecc820a243cf6e8","name":"admin","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/a15a1451b6fc812335528c68812e7f8755e59467fcfdbf350112539a6b50a203?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a15a1451b6fc812335528c68812e7f8755e59467fcfdbf350112539a6b50a203?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a15a1451b6fc812335528c68812e7f8755e59467fcfdbf350112539a6b50a203?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/staging.atoabogados.com"],"url":"https:\/\/staging.atoabogados.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=\/wp\/v2\/posts\/2807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2807"}],"version-history":[{"count":0,"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=\/wp\/v2\/posts\/2807\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=\/wp\/v2\/media\/2812"}],"wp:attachment":[{"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.atoabogados.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}