Compendio de Precedentes de Observancia Obligatoria - Sunarp

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Compendio de Precedentes de Observancia Obligatoria SEXTO: Al respecto es pertinente señalar que, cuando una inscripción se refiera al levantamiento de una hipoteca trasladada de una partida matriz, los derechos de inscripción se cobrarán una sola vez; en cambio las tasas fijas de presentación de títulos deben cobrarse cuantas inscripciones o asientos se extiendan; por cuanto tratándose de derechos arancelarios regulados en función de la cuantía de la inscripción, solamente cabe hacer una liquidación, de lo contrario se incurriría en un caso de doble tributación. SÉTIMO: En ese sentido, de acuerdo a lo indicado en los párrafos precedentes, los derechos registrales por concepto de cancelación de hipoteca han sido pagados y alcanzan a las demás partidas independizadas, no siendo necesario entonces practicar una liquidación tomando como base el monto total de la hipoteca, sino que el pago por derechos de inscripción, deberá ser en este caso de S/. 0.00. Por lo tanto la liquidación, conforme a la normativa aplicable, deberá efectuarse, de la siguiente forma 50 : Acto Derechos de Calificación (otros actos o contratos secundarios) Derechos de nscripción (1.5 por mil del valor del acto o contrato) Importe S/. Compraventa 7.00 522.00 529.00 Compraventa 7.00 0.00 7.00 Hipoteca legal 7.00 0.00 7.00 Hipoteca Legal 7.00 38.11 45.11 Levantamient o de Hipoteca 7.00 0.00 7.00 Levantamient o de Hipoteca 7.00 0.00 7.00 Total 42.00 560.11 602.11 Pago a cuenta 41.00 Diferencia pagar a 561.11 Se aprecia entonces, que el recurrente pagó a cuenta la suma de S/. 41.00, conforme consta de los recibos Nº 000034074 del 11.9.2003 y Nº 000036672 del 29.9.2003 adjuntados al título materia del grado, por lo que el monto a pagar asciende a S/. 561.11. Estando a lo acordado por unanimidad. VII. RESOLUCIÓN REVOCAR la liquidación efectuada por la Registradora Pública del Registro de Propiedad Inmueble de Lima y DISPONER se efectúe la liquidación del título referido en el encabezamiento conforme a lo dispuesto en el punto 6 del análisis de la presente resolución. base del 1.5 x mil del valor del acto o contrato, siendo en este caso el monto de la hipoteca inscrita en el as. 1d de la ficha matriz, la base imponible para la determinación de la obligación tributaria. La misma que de conformidad a lo dispuesto en el artículo 27 inciso a) del Código Tributario ha sido extinguida mediante su pago. 50 Tomando en cuenta el arancel referido en el segundo punto del análisis de la presente resolución.
Regístrese y comuníquese. ELENA VÁSQUEZ TORRES Presidenta de la Tercera Sala del Tribunal Registral LUIS ALBERTO ALIAGA HUARIPATA Vocal del Tribunal Registral MIRTHA RIVERA BEDREGAL Vocal del Tribunal Registral Compendio de Precedentes de Observancia Obligatoria
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Compendio de Precedentes de Observa
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COMITÉ EDITORIAL Compendio de Prec
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INSTRUCCIONES DE USO Compendio de P
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76. ALCANCES DE LA CALIFICACIÓN RE
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Resolución Nº 375-2001-ORLC/TR. *
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Resolución N° 409-2006-SUNARP-TR-
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Resolución Nº 120-2006-SUNARP-TR-
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V. ANÁLISIS Compendio de Precedent
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GLORIA SALVATIERRA VALDIVIA Vocal d
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Estando a lo acordado por unanimida
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IV. PLANTEAMIENTO DE LAS CUESTIONES
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III. ANTECEDENTE REGISTRAL Compendi
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VICTOR MOSQUEIRA NEIRA Presidente d
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V. ANÁLISIS Compendio de Precedent
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II DECISIÓN IMPUGNADA Compendio de
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ANEXO Compendio de Precedentes de O
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MIRTHA RIVERA BEDREGAL Vocal del Tr
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NOTAS Compendio de Precedentes de O
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FREDY SILVA VILLAJUÁN Presidente d
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(...) b) Si se ha omitido la expres
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ANEXO Compendio de Precedentes de O
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VI. ANÁLISIS Compendio de Preceden
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vigente así lo exija, se indicará
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MARTHA SILVA DÍAZ Presidenta de la
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FREDY LUIS SILVA VILLAJUAN Vocal de
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Presidenta de la Primera Sala del T
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A. RONALD CÁRDENAS KRENZ Superinte
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IV. ANTECEDENTE REGISTRAL Compendio
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Ley 27673, publicada el 21 de febre
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III. FUNDAMENTOS DE LA APELACION Co
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NOTAS Compendio de Precedentes de O
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II. DECISION IMPUGNADA: Compendio d
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Vocal de la Cuarta Sala del Tribuna
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IV. ANTECEDENTE REGISTRAL Compendio
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Número de Vin Número de Serie Nú
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Regístrese y comuníquese. MIRTHA
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favor de su heredero César Martell
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que los errores de concepto se rect
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FERNANDO TARAZONA ALVARADO SAMUEL H
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VII. RESOLUCIÓN Compendio de Prece
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Combustible Número de cilindros Ca
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determinar es la siguiente: Compend
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V. PLANTEAMIENTO DE LAS CUESTIONES
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Regístrese y comuníquese. PEDRO A
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Compendio de Precedentes de Observancia Obligatoria - Sunarp

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