El cierre registral ante la disciplina tributaria

Abstract

The institution of the Property Registry is linked to tax discipline through the closure of the registry due to non-compliance with tax obligations. The Property Registrar requires, as a prerequisite for the registration of a title, that it be accompanied by a payment letter accrediting the payment of the tax, generating a filter that helps to guarantee the function of the tax in our system, without it involves a violation of the limits derived from the constitutional principles of tax justice and the fundamental right to private property. Another tax dimension of the Registries would be the Mortgage District Settlement Offices in charge of Registrars. This thesis analyzes the problem of the conjunction of the previous tax implications with the affected civil institutions, trying to respond to it, with legal-tax constructions that would fill the existing gaps in the matter.