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Doczy: 09 Mar 2024
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 Wysany: Sob Mar 09, 2024 06:47 Temat postu: Change of ownership of vehicles and outstanding debts |
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The General Directorate of Taxes (DGT) analyzes, in its consultation number , of April , (it is not binding, although it is of interest due to the regulatory and administrative analysis it carries out) the question raised by a person who proposes the acquisition of a vehicle, which has unpaid fees, corresponding to the Tax on Mechanical Traction Vehicles (IVTM), since the tax period. At the Provincial Traffic Headquarters, payment is only required for the last period for the change of ownership (in this case ). The City Council, for its part, demands payment of the entire outstanding debt for the indicated concept.
Index What are the issues raised before the DGT? In conclusion… If you want to know more… What are Asia Mobile Number List the issues raised before the DGT? The basic question that arises is whether the City Council can demand payment of the entire outstanding debt or if, on the contrary, the consultant can only pay the last outstanding bill in order for the Provincial Traffic Headquarters to process the change of ownership.
Article of the consolidated text of the Local Treasury Regulatory Law (TRLRHL), provides that in each tax period the taxpayer of the IVTM will be the person or entity in whose name the vehicle is registered on the date of accrual of the tax that, as general rule, it will be January of each year. For its part, for the Provincial Traffic Headquarters to process the change of administrative ownership of a vehicle, it is only required that the registered owner prove the payment of the IVTM corresponding to the tax period of the year prior to the one in which the procedure is carried out. The existence of tax debts for the IVTM corresponding to other tax periods does not prevent the Provincial Traffic Headquarters from admitting the change of administrative ownership of the vehicle.
Article of Law /, of December , General Tax (LGT), determines that the person obliged to pay, in the event that there are several tax debts pending payment, may attribute each payment to the debt freely determine. And he is entitled to make the payment of the tax debt, whether in the voluntary period or in the executive period, whether or not any person has an interest in fulfilling the obligation. Consequently, the change of administrative ownership of the vehicle does not affect the subsistence of the IVTM tax debts , so that the City Council may continue to demand payment of the same through the collection procedure, with the limit of prescription. The IVTM does not provide for the actual involvement of the vehicle in the payment of the tax debt, which is for the Real Estate Tax in article of the TRLRH.
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