{"id":1583,"date":"2026-04-24T12:08:09","date_gmt":"2026-04-24T12:08:09","guid":{"rendered":"http:\/\/tdi_442_263"},"modified":"2026-04-27T07:54:42","modified_gmt":"2026-04-27T07:54:42","slug":"burberry-is-the-first-brand-to-get-an-apple-music-channel-line","status":"publish","type":"post","link":"https:\/\/cambrasantfeliu.com\/?p=1583","title":{"rendered":"Rev\u00e9s del Suprem a qui compra habitatges amb deutes de Successions"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El Tribunal Suprem ha establert un criteri que refor\u00e7a la capacitat de l\u2019Administraci\u00f3 Tribut\u00e0ria per reclamar deutes associats a b\u00e9ns immobles. En una recent sent\u00e8ncia, la Sala Contenciosa Administrativa ha concl\u00f2s que Hisenda pot exigir el pagament de deutes corresponents a l\u2019Impost sobre Successions i Donacions (ISD) al comprador d\u2019un immoble, fins i tot quan el procediment s\u2019inicia despr\u00e9s que hagi caducat la nota marginal d\u2019afecci\u00f3 fiscal al Registre de la Propietat, el termini de la qual \u00e9s de cinc anys.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>El cas parteix de l\u2019adquisici\u00f3 d\u2019un local comercial que arrossegava un deute tributari generat per un titular anterior. El nou propietari defensava que, en haver transcorregut el termini de vig\u00e8ncia de la nota marginal sense actuaci\u00f3 de l\u2019Administraci\u00f3, l\u2019immoble havia de quedar lliure de c\u00e0rregues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>No obstant aix\u00f2, el Tribunal Suprem introdueix una precisi\u00f3 rellevant: la caducitat de l\u2019anotaci\u00f3 registral no implica la desaparici\u00f3 de l\u2019anomenada \u00abafecci\u00f3 real\u00bb del b\u00e9. \u00c9s a dir, l\u2019obligaci\u00f3 vinculada a l\u2019immoble pot subsistir m\u00e9s enll\u00e0 de la vig\u00e8ncia formal de la nota al Registre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>L\u2019Alt Tribunal subratlla que all\u00f2 determinant \u00e9s la situaci\u00f3 en el moment de la compra. Si en aquell instant la c\u00e0rrega constava al Registre i l\u2019adquirent podia con\u00e8ixer la seva exist\u00e8ncia, no pot invocar la protecci\u00f3 de la fe p\u00fablica registral per eludir la responsabilitat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>En conseq\u00fc\u00e8ncia, la doctrina fixada estableix que el comprador assumeix una responsabilitat subsidi\u00e0ria si adquireix el b\u00e9 amb la c\u00e0rrega vigent. Per aix\u00f2, l\u2019Administraci\u00f3 pot derivar el deute a l\u2019actual propietari un cop declarat insolvent el deutor principal, encara que el procediment administratiu s\u2019inici\u00ef despr\u00e9s de la caducitat de la nota registral.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem ha establert un criteri que refor\u00e7a la capacitat de l\u2019Administraci\u00f3 Tribut\u00e0ria per reclamar deutes associats a b\u00e9ns immobles. En una recent sent\u00e8ncia, la Sala Contenciosa Administrativa ha concl\u00f2s que Hisenda pot exigir el pagament de deutes corresponents a l\u2019Impost sobre Successions i Donacions (ISD) al comprador d\u2019un immoble, fins i tot quan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[250],"tags":[],"class_list":["post-1583","post","type-post","status-publish","format-standard","has-post-thumbnail","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rev\u00e9s del Suprem a qui compra habitatges amb deutes de Successions - Cambra de Comer\u00e7 de Sant Feliu de Gu\u00edxols<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cambrasantfeliu.com\/?p=1583\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rev\u00e9s del Suprem a qui compra habitatges amb deutes de Successions - Cambra de Comer\u00e7 de Sant Feliu de Gu\u00edxols\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Suprem ha establert un criteri que refor\u00e7a la capacitat de l\u2019Administraci\u00f3 Tribut\u00e0ria per reclamar deutes associats a b\u00e9ns immobles. En una recent sent\u00e8ncia, la Sala Contenciosa Administrativa ha concl\u00f2s que Hisenda pot exigir el pagament de deutes corresponents a l\u2019Impost sobre Successions i Donacions (ISD) al comprador d\u2019un immoble, fins i tot quan [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cambrasantfeliu.com\/?p=1583\" \/>\n<meta property=\"og:site_name\" content=\"Cambra de Comer\u00e7 de Sant Feliu de Gu\u00edxols\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-24T12:08:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-27T07:54:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cambrasantfeliu.com\/wp-content\/uploads\/2026\/04\/Reves-del-Suprem-a-qui-compra-habitatges-amb-deutes-de-Successions-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Cambra Sant Feliu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cambra Sant Feliu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/cambrasantfeliu.com\/?p=1583#article\",\"isPartOf\":{\"@id\":\"https:\/\/cambrasantfeliu.com\/?p=1583\"},\"author\":{\"name\":\"Cambra Sant Feliu\",\"@id\":\"https:\/\/cambrasantfeliu.com\/#\/schema\/person\/9fe76fccd0c703f7eaf1cd366e6e1275\"},\"headline\":\"Rev\u00e9s del Suprem a qui compra habitatges amb deutes de Successions\",\"datePublished\":\"2026-04-24T12:08:09+00:00\",\"dateModified\":\"2026-04-27T07:54:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/cambrasantfeliu.com\/?p=1583\"},\"wordCount\":316,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/cambrasantfeliu.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/cambrasantfeliu.com\/?p=1583#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cambrasantfeliu.com\/wp-content\/uploads\/2026\/04\/Reves-del-Suprem-a-qui-compra-habitatges-amb-deutes-de-Successions.png\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/cambrasantfeliu.com\/?p=1583#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cambrasantfeliu.com\/?p=1583\",\"url\":\"https:\/\/cambrasantfeliu.com\/?p=1583\",\"name\":\"Rev\u00e9s del Suprem a qui compra habitatges amb deutes de Successions - 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