Identifier: TFG:178
Authors: Vicente Moracho, Eva
Abstract:
Nowadays, and due to the time of economic complexity in which we are involved a very high standard foreclosure homes debtors who cannot afford to pay the mortgage installments number are taking place. Owing to the problems above have been advocated by certain social groups the dation in payment, as a possible mechanism of this procedure will allow this situation to be solved. In this study, the tax effects of the implementation of this figure are analyzed, both in relation to the creditor and the debtor, with particular reference to the latter are discussed. Also, we proceeded to analyze the tax issues presented by that institution, being found particularly novel and poorly regulated. Afterwards, it was possible to glimpse the effects produced, which are unexpected and even unfair for tax speaking, therefore, that the dation in payment, involves asking a sacrifice to a group that is already in situations which are especially burdensome. The results of the study allow us to establish what the taxation of the payment is, but these have been able to detect the most controversial aspects and propose reasoned solutions that would improve the system and rectify inaccuracies in the tax area of the figure happen, to mitigate such serious tax consequences that the dation in payment occurs in the debtors who are forced to flee their homes.
Repositori URV