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A consultancy company seeks to acquire a commercial premises from another merchant company undergoing insolvency liquidation. The DGT determines that, as this involves a real estate transfer during an insolvency process, the rule of inversion of the passive party applies.
Cuestión planteada Si a dicha entrega le resultaría de aplicación la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.e) de la Ley 37/1992.
La transmisión de un inmueble de un sujeto concursado en la fase de liquidación del procedimiento concursal está sujeta a la regla de inversión del sujeto pasivo según el artículo 84.Uno.2º.e), primer guion, de la Ley 37/1992. Este supuesto abarca todas las transmisiones de inmuebles que tengan lugar en el ámbito de un proceso concursal, tanto en la fase común como en la fase de liquidación.
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