La calificación de operaciones del artículo 47 ter del Concierto Económico: STS de 22 de diciembre de 2025, rec. núm. 909/2022

Abstract

The Supreme Court analyzes whether the discrepancy between the Provincial Administration of Gipuzkoa and the Spanish Tax Agency (AEAT) on whether a property transIer should be subject to VAT (which is levied by the AEAT) or to ITPyADJ (which is levied by the Provincial Council of Gipuzkoa), falls within the scope of the provision set forth in section 47(2)(b) of the Economic Agreement Law, ruling in the affirmative