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El TC limita la exacción del IIVTNU: no se exigirá cuando la cuota supere el incremento patrimonial realmente obtenido - Despacho de abogados Gómez-Acebo & Pombo
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El TC limita la exacción del IIVTNU: no se exigirá cuando la cuota supere el incremento patrimonial realmente obtenido

icon 10 de diciembre, 2019

El Tribunal Constitucional declara la inconstitucionalidad del artículo　107.4 del TRLRHL, ahora bien, únicamente en los casos en que la cuota que haya que satisfacer sea superior al incremento patrimonial realmente obtenido por el contribuyente.


 

Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal