Bienes adjudicados en subasta tributariacauce procesal en caso de vicios ocultos

  1. Alfonso Mas Ortiz 1
  1. 1 Doctor en Derecho
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2023

Issue: 7

Type: Article

More publications in: Quincena fiscal


This paper analyzes the correct legal procedural course to try to ensure that the taxpayer of a property awarded in public auction in the tax execution process, suffering from undetected defects which were not taken into account in the valuation carried out, can see the property damage suffered restored. Although the adjudication is made within the framework of a tax process, the restitution does not necessarily have to take place in that context. Thus, our objective is to identify an appropriate channel to provide the greatest speed and legal certainty at the lowest economic cost.