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A taxpayer inquired whether the date of a private contract from 1967 could be proven using negotiable instruments to grant it public status. The Directorate General for Taxes (DGT) ruled that, according to Supreme Court jurisprudence, the date of a private document may be established through means other than those specified in Article 1227 of the Civil Code for the purposes of statute of limitations.
Cuestión planteada A efectos de otorgar la escritura de elevación a público del referido contrato privado se consulta:
Aunque el artículo 50 del TRLITPAJD establece presunciones para la fecha de documentos privados, la jurisprudencia del Tribunal Supremo permite admitir la prueba de la fecha por medios distintos a los del artículo 1227 del Código Civil. En este caso, la existencia de efectos cambiarios librados en la fecha del contrato acredita su celebración. La Administración tributaria deberá apreciar si la prueba aportada demuestra fehacientemente dicha fecha para determinar la prescripción.
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