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The applicant asks whether, having agreed in a finance lease contract to pay the IIVTNU, she has the standing to appeal the tax assessment even if the bank is the taxpayer. The DGT responds that she does, as she has a legitimate and direct interest by assuming the economic burden.
Cuestión planteada ¿Se encuentra legitimada la consultante como adquirente/compradora que efectivamente paga el impuesto para recurrir contra la liquidación del citado IIVTNU (con independencia de que el carácter de sujeto pasivo del impuesto corresponda a la entidad bancaria transmitente)?
Cualquier persona cuyos intereses legítimos y directos resulten afectados por el acto de liquidación está legitimada para interponer recurso de reposición en tributos locales. Aunque los pactos privados no alteren la condición de sujeto pasivo ante la Administración, el tercero que asume la carga tributaria por contrato posee un interés directo, propio y específico para impugnar la liquidación.
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