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The applicant inquires about the tax base and the consequences of a change in criteria following Supreme Court rulings regarding the transfer of pharmacies. The DGT determines that the tax base is the declared value of the elements registrable in the Register of Movable Property and that no change in administrative criteria has occurred that would affect legitimate expectations.
Cuestión planteada Se solicita se determinen los siguientes extremos:
La base imponible de la cuota gradual de actos jurídicos documentados en la transmisión de una farmacia es el valor declarado de todos los extremos de la escritura que, siendo valuables, tengan posibilidad de inscribirse en el Registro de Bienes Muebles. No se aprecia un cambio de criterio de la Administración que vulnere la confianza legítima, ya que no existen actos expresos que indicaran la no sujeción al tributo. La disparidad de criterios jurisprudenciales no constituye, por sí sola, fuerza mayor para evitar recargos por extemporaneidad.
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