La inscripción registral no condiciona el devengo del ITP AJD, según el Supremo
Requisito de que el acto o hecho sea inscribible
El Tribunal Supremo, en su sentencia n.º 627/2025, de 27 de mayo, ha fijado doctrina sobre el Impuesto sobre Actos Jurídicos Documentados (IAJD) y el requisito de inscribibilidad previsto en el artículo 31.2 del Texto Refundido de la Ley del Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados (TRLITPyAJD).
31.2. TRLITPyAJD Las primeras copias de escrituras y actas notariales, cuando tengan por objeto cantidad o cosa valuable, contengan actos o contratos inscribibles en los Registros de la Propiedad, Mercantil, de la Propiedad Industrial y de Bienes Muebles no sujetos al Impuesto sobre Sucesiones y Donaciones o a los conceptos comprendidos en los números 1 y 2 del artículo 1 de esta Ley, tributarán, además, al tipo de gravamen que, conforme a lo previsto en la Ley 21/2001, de 27 de diciembre, por la que se regulan las medidas fiscales y administrativas del nuevo sistema de financiación de las Comunidades Autónomas de régimen común y Ciudades con Estatuto de Autonomía, haya sido aprobado por la Comunidad Autónoma.
Si la Comunidad Autónoma no hubiese aprobado el tipo a que se refiere el párrafo anterior, se aplicará el 0,50 por 100, en cuanto a tales actos o contratos.
La cuestión discutida era si el requisito de que el acto o contrato sea inscribible en registros públicos debe valorarse en abstracto, atendiendo a la naturaleza del tipo de negocio documentado, o si debe considerarse también la imposibilidad de su inscripción por circunstancias concretas del caso, como la existencia de vicios invalidantes en el negocio jurídico.
El devengo del IAJD y el documento notarial como soporte autónomo
La Sala aplica su consolidada doctrina jurisprudencial para recordar que el hecho imponible del IAJD reside en la formalización documental (en este caso, notarial) de determinados actos jurídicos. Aunque el negocio documentado pueda estar afectado por una ineficacia temporal o jurídica, el documento en sí existe jurídicamente desde su formalización y, por tanto, tiene efectos tributarios.
El Tribunal afirma:
«(…) en términos generales, el documento, como soporte físico, no se somete a limitación (o se formaliza o no se formaliza), pero una vez exteriorizado, ya existe en el mundo jurídico, con independencia de que el acto o contrato que se formaliza o documenta en él sea ya válido o no, eficaz o no…».
Esta interpretación permite distinguir claramente entre la eficacia del acto jurídico y la existencia del documento público como soporte del hecho imponible. Por ello, en las modalidades del impuesto relativas a operaciones societarias y actos jurídicos documentados, el devengo se produce en el momento de la formalización, sin posibilidad de aplazamiento, a diferencia de lo que ocurre con las transmisiones patrimoniales onerosas.
La potencialidad de inscripción basta para devengar el impuesto
El criterio que establece la sentencia es que el IAJD se devenga por la mera posibilidad abstracta de inscripción del acto o contrato, incluso si existen obstáculos que, en la práctica, impidan la inscripción. Esto significa que no es necesario que el título sea registrable en el caso concreto, siempre que en abstracto lo sea conforme al tipo de negocio jurídico documentado.
Este enfoque ha sido ya respaldado en anteriores pronunciamientos del propio Tribunal Supremo, como las sentencias:
Consulta y descarga la sentencia aquí
Haz clic aquí para descargar la sentencia n.º 627/2025 del Tribunal Supremo, reseñada en este artículo.
En resumen: seguridad jurídica reforzada en el devengo del IAJD
La sentencia unifica doctrina y proporciona claridad para profesionales y operadores jurídicos: el devengo del IAJD no depende de la viabilidad registral del acto en cada caso particular, sino de su inscribibilidad teórica y abstracta. Esta precisión doctrinal permite evitar disputas sobre la validez del acto documentado y centra la atención en el instrumento público como núcleo del hecho imponible.
En Moya&Emery podemos ayudarte
Si necesitas información o asesoramiento en materia de compraventa de inmuebles, o en materia mercantil, fiscal o laboral podemos ayudarte. Puedes leer entradas anteriores sobre estos temas mercantiles, civiles, laborales o tributarios haciendo clic aquí. No lo dudes, ponte en contacto con Moya&Emery ante cualquier duda o necesidad que tengas como como trabajador asalariado, como profesional autónomo o para tu empresa.
Visita nuestra página web para conocer todos nuestros servicios: www.moyaemery.com
The w388app works great on my phone. Easy to navigate and place bets quickly. A must-have if you’re always on the move. Download the app here: w388app
Gave meolucky a spin and it definitely caught my eye! Its got a unique charm to the game play that keeps you wanting more! Give it a try: meolucky
That’s a solid analysis! Seeing platforms like jl66 game really embracing local payment options like GCash & PayMaya is huge for Filipino players. It’s about more than just betting, it’s community! 🙌
VN88 coming in clutch with the sweet deals. Been winning some lately! Give it a go nhacaivn88.
BigWin29Register, eh? The name certainly gets your attention. I’m registering right now, feeling hopefully of getting big payouts! Wanna join? Let’s give it a try: bigwin29register.
That’s a great point about deliberate practice! Building skills takes real focus – almost like treating registration as a foundation, as seen with Pinas777 Login. It’s about more than just playing, right? Really digging the idea of a structured approach to improvement!
bookmarked!!, I love your blog!
Ϝeel free to visit my blog post … trading platform
I have been browsing online more than 2 hours today,
yet I never found any interesting article like yours. It is pretty worth enough for me.
In my opinion, if all site owners and bloggers made good content as you
did, the net will be much more useful than ever before.
Hello there, just became alert to your blog through Google, and found that it is really informative.
I’m going to watch out for brussels. I’ll be grateful if you continue this in future.
Many people will be benefited from your writing.
Cheers!
It’s an awesome paragraph in support of all the internet visitors;
they will get benefit from it I am sure.
oaks casino towers brisbane
References:
graph.org
Great to see a platform prioritizing player wellbeing and responsible gaming! I appreciate the focus on safety alongside entertainment. Check out Filbet App link for more details on their secure environment today.
This Supreme Court ruling on IAJD provides welcome legal clarity for businesses. Understanding tax registration requirements in the abstract rather than concrete execution helps companies plan better. Clear regulatory frameworks, as we’ve seen at JiliPH, enable businesses to focus on growth while maintaining compliance.
I quite like reading a post that can make men and women think.
Also, thank you for allowing for me to comment!
There’s definately a great deal to learn about this subject.
I love all the points you’ve made.
When someone writes an piece of writing he/she maintains the idea of a user in his/her mind
that how a user can know it. So that’s why this paragraph is
great. Thanks!
Remarkable! Its in fact awesome paragraph, I have got much clear idea concerning from this
post.
Alright 5jljl, you got my attention. Gave it a whirl, and it’s decent! Worth a look, ya know? Check it: 5jljl.
Signed up for PH11VIP. The signup process was smooth as silk. Gotta see what the VIP perks are all about – hopefully, it’s worth it! Test your luck:ph11vip
PKR47 seems decent enough. Poker’s always a fun gamble. Maybe I’ll win the jackpot this time haha. Take a look here: pkr47
What’s up to all, it’s actually a good for me
to visit this web site, it includes helpful Information.
I used to be able to find good information from your articles.
Have you ever considered about including a little bit more than just your
articles? I mean, what you say is valuable and all.
Nevertheless imagine if you added some great visuals or videos to give your posts more, «pop»!
Your content is excellent but with images and videos, this blog could undeniably be
one of the greatest in its niche. Fantastic blog!
Woah! I’m really loving the template/theme of this blog. It’s simple, yet effective.
A lot of times it’s difficult to get that «perfect balance» between user friendliness
and visual appearance. I must say you have done a awesome job with this.
Additionally, the blog loads super quick for me on Opera.
Excellent Blog!
Its like you read my mind! You appear to know a lot about this,
like you wrote the book in it or something.
I think that you can do with a few pics to drive
the message home a little bit, but other than that,
this is magnificent blog. A great read. I will
certainly be back.
Excellent article! We are linking to this great article on our website.
Keep up the great writing.
This website truly has all of the information I needed about this subject
and didn’t know who to ask.
What i do not realize is actually how you’re not actually much more well-favored than you might be
now. You are so intelligent. You understand therefore considerably on the subject of this matter,
produced me in my opinion believe it from so many numerous angles.
Its like women and men are not fascinated unless it’s one thing to do with Girl gaga!
Your individual stuffs excellent. At all times deal with it up!
Every weekend i used to pay a quick visit this web site, as i wish
for enjoyment, for the reason that this
this web site conations in fact fastidious funny information too.
Fantastic beat ! I would like to apprentice while you amend your web site,
how could i subscribe for a blog website? The account helped me
a acceptable deal. I had been a little bit acquainted of this your broadcast provided bright clear idea
Wonderful items from you, man. I’ve take into accout your stuff previous to and you are
just extremely wonderful. I actually like what you’ve received right here,
certainly like what you’re saying and the way in which wherein you assert it.
You make it entertaining and you still take
care of to stay it sensible. I cant wait to learn much more from
you. That is actually a tremendous web site.
Hi there! Do you use Twitter? I’d like to follow you if that would be okay.
I’m undoubtedly enjoying your blog and look forward to new updates.
Appreciation to my father who shared with me on the topic
of this webpage, this website is truly amazing.
Hi there this is kinda of off topic but I was wondering if
blogs use WYSIWYG editors or if you have to manually code with
HTML. I’m starting a blog soon but have no coding skills so I wanted to get advice from someone with experience.
Any help would be enormously appreciated!
What’s Going down i am new to this, I stumbled upon this I have discovered It absolutely
useful and it has helped me out loads. I hope to contribute & help other
users like its aided me. Great job.
Outstanding story there. What occurred after? Good luck!
I am no longer certain where you are getting your information,
but great topic. I needs to spend a while finding out
more or understanding more. Thank you for excellent information I used to be in search of this info for my mission.
Attractive section of content. I just stumbled
upon your weblog and in accession capital to assert that I acquire
in fact enjoyed account your blog posts. Anyway I’ll be subscribing to your augment
and even I achievement you access consistently rapidly.
What’s up, for all time i used to check website posts here in the early hours in the morning, as i enjoy to
find out more and more.
You ought to take part in a contest for one of the highest quality sites online.
I will recommend this web site!
It’s great that you are getting thoughts from this paragraph as well
as from our discussion made here.
Write more, thats all I have to say. Literally,
it seems as though you relied on the video to make your
point. You obviously know what youre talking about, why throw away your intelligence on just posting videos to
your weblog when you could be giving us something informative to read?
Just wish to say your article is as amazing. The clearness on your put up is just excellent and that
i could suppose you’re a professional in this subject. Fine with your permission let
me to snatch your RSS feed to keep up to date with impending post.
Thanks 1,000,000 and please keep up the gratifying work.
Hello there, I found your site via Google while searching for a similar matter, your website came up,
it seems great. I’ve bookmarked it in my google bookmarks.
Hello there, just was alert to your weblog via Google, and located that it
is really informative. I am gonna be careful for brussels.
I’ll appreciate should you proceed this in future. A lot of folks can be benefited out of your writing.
Cheers!
Touche. Great arguments. Keep up the good work.
When someone writes an paragraph he/she keeps the plan of a
user in his/her brain that how a user can understand it. Thus that’s why this
paragraph is amazing. Thanks!
You are so interesting! I do not believe I’ve read through
anything like this before. So great to find another person with a few
original thoughts on this subject. Really.. thanks for starting this up.
This web site is one thing that is needed
on the web, someone with a bit of originality!
You really make it seem really easy together with your presentation but I in finding this
topic to be actually one thing that I feel I would never understand.
It kind of feels too complicated and very huge for me.
I am having a look forward for your next publish, I will attempt to get the cling of it!
Para los que prefieren probar antes de comprometer fondos propia,
prácticamente todos los proveedores cuentan con versiones demo gratis.
Resulta lo más inteligente conocer con la forma de jugar
antes de comprometer fondos reales.
Hacé un tracking de un registro de las cargas y los retiros
lo que gastás y retirás. Se ve innecesario, pero al cabo de cuatro semanas vas a ver una imagen real
de cómo va tu relación con las apuestas.
Hey! Do you use Twitter? I’d like to follow you if that would be ok.
I’m definitely enjoying your blog and look forward to new updates.
Your mode of describing the whole thing in this article is really fastidious, every one can effortlessly
understand it, Thanks a lot.