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A company has requested clarification on whether, when acquiring the assets of a company in insolvency proceedings, it can subrogate into its position to request a refund of amounts paid under Property Transfer Tax via an extraordinary appeal for review. The DGT ruled that the acquirer lacks the standing to lodge such an appeal.
Cuestión planteada Primera: Si, una vez adquiridos la totalidad de los activos fiscales (en este caso hipotéticos), supervisada la transmisión por un Juzgado de Mercantil, al ser nuevo titular, le permite a la consultante subrogarse en la posición que ostentaba la mercantil concursada en la fecha de la transmisión.
El adquirente de inmuebles no adquiere la condición de interesado para interponer un recurso extraordinario de revisión sobre impuestos devengados antes de la transmisión. El derecho a reclamar cuotas liquidadas es un derecho personal del propietario en el momento del devengo y no es transmisible a terceros. Por tanto, la adquisición de los bienes no confiere el derecho a subrogarse en la posición de la entidad concursada para actuar ante la Administración.
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