{"id":18484,"date":"2024-07-31T10:13:50","date_gmt":"2024-07-31T08:13:50","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=18484"},"modified":"2024-07-31T10:15:36","modified_gmt":"2024-07-31T08:15:36","slug":"sujeto_pasivo_ibi","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/sujeto_pasivo_ibi\/","title":{"rendered":"Sujeto pasivo del IBI: discrepancias entre catastro y registro de la propiedad"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"1236\" height=\"929\" title=\"ibi\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi.jpg\" alt class=\"img-responsive wp-image-18486\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi-200x150.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi-400x301.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi-600x451.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi-800x601.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi-1200x902.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/ibi.jpg 1236w\" sizes=\"(max-width: 640px) 100vw, 1236px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 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style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>Sujeto pasivo del IBI: discrepancias entre catastro y registro de la propiedad<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">31\/07\/2024<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>La sentencia del Tribunal Supremo de 21 de marzo de 2024 n\u00fam. 516\/2024 decide entre otros extremos sobre la determinaci\u00f3n del sujeto pasivo del IBI en caso de discrepancias sobre la titularidad del bien, entre los datos del padr\u00f3n catastral y los que constan en el Registro de la Propiedad.<\/p>\n<p>El Tribunal determina que en los supuestos en los que resulte acreditada, con posterioridad a la emisi\u00f3n de los documentos de ingreso y justificantes de pago del IBI, una divergencia entre el titular catastral y el titular del correspondiente derecho (sujeto pasivo) seg\u00fan el Registro de la Propiedad, sobre fincas respecto de las cuales conste la referencia catastral en este registro, <strong>tendr\u00e1 prevalencia y deber\u00e1 tomarse en consideraci\u00f3n la titularidad que resulte del Registro de Propiedad<\/strong>.<\/p>\n<p>La prevalencia que irradia el Registro de la Propiedad opera, de acuerdo con el art\u00edculo 9.4 TRLCI, cuando la fecha del documento que hubiera motivado la incorporaci\u00f3n al Catastro (de la titularidad del derecho) fuese anterior a la del t\u00edtulo inscrito en el Registro de la Propiedad.<\/p>\n<p>Conforme a la regla general, prevista en el art\u00edculo 105.1 LGT, la persona o entidad que mantenga o denuncie que el sujeto pasivo del IBI no es el titular catastral deber\u00e1 acreditar esta circunstancia, sin perjuicio de la obligaci\u00f3n de las entidades locales, gestoras del IBI, de velar por la sinton\u00eda entre Catastro y Registro de la Propiedad.<\/p>\n<p>Con todo, recuerde que en caso de tener alguna duda sobre las liquidaciones del IBI o de otros impuestos y tasas municipales puede dirigirse a los abogados\/as de Cud\u00f3s Consultors, ya que le asesoraremos con la m\u00e1xima seguridad y garant\u00eda para iniciar los tr\u00e1mites correspondientes.<\/p>\n<p><strong>Elisa Estrada Villas<\/strong><br \/>\nAbogada del Departamento de Derecho P\u00fablico de Cud\u00f3s Consultors<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":18486,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"class_list":["post-18484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico-zh-hans"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/18484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=18484"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/18484\/revisions"}],"predecessor-version":[{"id":18495,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/18484\/revisions\/18495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/18486"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=18484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=18484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=18484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}