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The Supreme publishes the sentences in which it establishes that the clients are those who must pay the taxes of the mortgage,,es,The Supreme Court has published on Monday the judgments of the civil court,,es,of which he has been speaker,,es,Pedro José Vela Torres,,es,whose failure,,es,in which it was declared that it is the client who must take charge of the payment of the tax of documented legal acts when signing a mortgage contract,,es,the past was already advanced,,es,These judgments are the result of two appeals in relation to consumer complaints against clauses of their loan deeds with mortgage guarantee,,es,that they attributed the payment of all the expenses and taxes generated by the operation,,es

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The Supreme publishes the sentences in which it establishes that the clients are those who must pay the taxes of the mortgage,,es,The Supreme Court has published on Monday the judgments of the civil court,,es,of which he has been speaker,,es,Pedro José Vela Torres,,es,whose failure,,es,in which it was declared that it is the client who must take charge of the payment of the tax of documented legal acts when signing a mortgage contract,,es,the past was already advanced,,es,These judgments are the result of two appeals in relation to consumer complaints against clauses of their loan deeds with mortgage guarantee,,es,that they attributed the payment of all the expenses and taxes generated by the operation,,es

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El Tribunal Supremo ha publicado este lunes las sentencias de la sala de lo civil 147/2018 and 148/2018 of 15 de marzo de 2018 de las que ha sido ponente Excmo. Sr. D. Pedro José Vela Torres, cuyo fallo, en el que se declaraba que es el cliente el que debe hacerse cargo del pago del impuesto de actos jurídicos documentados al formalizar un contrato hipotecario, ya fue adelantado el pasado 28 de febrero.

Estas sentenias son fruto de dos recursos de casación en relación con sendas reclamaciones de consumidores contra cláusulas de sus escrituras de préstamo con garantía hipotecaria, que les atribuían el pago de todos los gastos e impuestos generados por la operación.

Although the High Court recognizes in its sixth legal basis that,,es,the clause in question is abusive,,es,because it attributes to the borrower / consumer the payment of all taxes derived from the operation,,es,when the law considers taxpayers to the lender or the borrower depending on the different taxable events,,es,add that,,es,different question is that,,es,once the clause has been declared abusive and its subsequent nullity,,es,it is necessary to decide how to distribute the payment of expenses and taxes derived from the mortgage loan agreement between the parties,,es,as noted in both resolutions,,es “la cláusula controvertida es abusiva […] porque atribuye al prestatario/consumidor el pago de todos los impuestos derivados de la operación, cuando la ley considera sujetos pasivos al prestamista o al prestatario en función de los distintos hechos imponibles”, añade que “cuestión distinta es que, una vez declarada la abusividad de la cláusula y su subsiguiente nulidad, haya que decidir cómo ha de distribuirse entre las partes el pago de los gastos e impuestos derivados del contrato de préstamo con garantía hipotecaria”. En definitiva, según se señala en ambas resoluciones “the civil jurisdiction can not prosecute if it seems appropriate the determination of the taxpayer obligated to pay the tax that makes the regulations governing each tax,,es,And because of that,,es,based on what is established by the Law on Transfer Tax and Documented Legal Acts,,es,LITPAJD,,mt,the taxpayer of property transfer tax and documented legal acts is the borrower,,es,the consumer,,es,The Court has estimated in part the appeals filed by the affected consumers and has established that on this tax different situations must be distinguished,,es,For the constitution of the loan,,es,the payment is the responsibility of the borrower,,es,About this particular,,es,refers to the constant jurisprudence of the Third Chamber,,es” y por ello, en base a lo lo que establece la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (LITPAJD)? el sujeto pasivo del impuesto de transmisiones patrimoniales y actos jurídicos documentados es el prestatario, i.e., el consumidor.

El Tribunal ha estimado en parte los recursos de casación interpuestos por los consumidores afectados y ha establecido que sobre dicho impuesto deben distinguirse diversas situaciones:

a) Por la constitución del préstamo, el pago incumbe al prestatario. Sobre este particular, se remite a la jurisprudencia constante de la Sala Tercera, of Contentious-Administrative,,es,of the Supreme Court,,es,that has established that the taxpayer of the tax is the borrower,,es,By the stamp of notarial documents,,es,the tax corresponding to the matrix will be paid in equal parts between the lender and the borrower,,es,and the one corresponding to the copies,,es,by who requests them,,es,The ruling has already been communicated to the prosecutors of the parties,,es,The full text of the sentences will be announced in the coming days,,es,The Supreme Court publishes the rulings in which it states that it is the clients who must pay the taxes of the ...,,es, del Tribunal Supremo, que ha establecido que el sujeto pasivo del impuesto es el prestatario.

b) Por el timbre de los documentos notariales, el impuesto correspondiente a la matriz se abonará por partes iguales entre prestamista y prestatario, y el correspondiente a las copias, por quien las solicite. El fallo ha sido comunicado ya a los procuradores de las partes. El texto íntegro de las sentencias se dará a conocer en los próximos días.

 

 

 

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