Aspectos problemáticos en los inmuebles sujetos a dominio fiduciario: tratamiento del impuesto de alcabala y las medidas cautelares
According to Peruvian legislation, through an escrow agreement a trustor transfers under a fiduciary domain in favor of an escrow agent various goods, rights and obligations, which must achieve certain purpose. These will constitute an autonomous patrimony that does not respond any obligation of the...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2017 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/123266 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/19754/19816 https://doi.org/10.18800/iusetveritas.201703.001 |
| Access Level: | acceso abierto |
| Palabra clave: | Fideicomiso Dominio Fiduciario Alcabala Tercería Excluyente de Propiedad Embargos sobre Inmuebles Fideicomitente Fiduciario https://purl.org/pe-repo/ocde/ford#5.05.00 |
| Sumario: | According to Peruvian legislation, through an escrow agreement a trustor transfers under a fiduciary domain in favor of an escrow agent various goods, rights and obligations, which must achieve certain purpose. These will constitute an autonomous patrimony that does not respond any obligation of the trustor and the agent escrow. Despite the clarity of this statement, the authors reveal that indeed there might be different interpretations about this agreement that have practical consequences with the treatment of real properties subject to fiduciary dominion. |
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