LA POSIBLE NULIDAD DEL ARTÍCULO 2.3 DEL DEL REGLAMENTO DEL IMPUESTO DE TRANSMISIONES PATRIMONIALES Y ACTOS JURÍDICOS DOCUMENTADOS: LA NATURALEZA JURÍDICA DE LA RESERVA DE DOMINIO EN DERECHO CIVIL ESPAÑOL Y EXTRANJERO.

Abstract

The object of the paper is to defend that article 2.3 of the Transfer Tax Regulation is null because, according to majority doctrine and jurisprudence and the Value-Added Tax Act, an ownership reservation is a suspensive condition, not a defeasance. This configuration of ownership reservations is also shared by the jurisprudence, doctrine and laws of other European Union legislations. The Treasury's zeal for collecting is legitimate, but the tax authorities cannot alter the legal nature of ownership reservations in order to achieve that aim.