{"id":3461,"date":"2018-10-18T09:50:04","date_gmt":"2018-10-18T09:50:04","guid":{"rendered":"https:\/\/www.atoabogados.com\/?p=3461"},"modified":"2018-10-18T09:50:04","modified_gmt":"2018-10-18T09:50:04","slug":"tribunal-supremo-establece-que-es-el-banco-y-no-el-cliente-quien-debe-pagar-el-impuesto-de-las-hipotecas","status":"publish","type":"post","link":"https:\/\/staging.atoabogados.com\/?p=3461","title":{"rendered":"Tribunal Supremo establece que es el banco y no el cliente quien debe pagar el impuesto de las hipotecas"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Noticia muy importante sobre los gastos de formalizaci\u00f3n de hipotecas. El Tribunal Supremo se corrige a s\u00ed mismo y modifica su jurisprudencia, estableciendo ahora que <strong>es el banco y no el cliente qui\u00e9n debe pagar el impuesto de actos jur\u00eddicos documentados en las escrituras p\u00fablicas de pr\u00e9stamos con garant\u00eda hipotecaria.<\/strong><\/p>\n<p>As\u00ed lo declara la Sala Tercera del Tribunal Supremo, Secci\u00f3n Segunda, en una Sentencia de 16 de octubre donde <strong>anula<\/strong> un art\u00edculo del Reglamento del Impuesto que establec\u00eda que el prestatario es el sujeto pasivo del impuesto. En concreto, se trata del art\u00edculo 68.2 de dicho Reglamento, aprobado por Real Decreto 828\/1995, de 25 de mayo.<\/p>\n<p>Tiene en cuenta\u00a0para ello, que el negocio inscribible es la hipoteca y que el \u00fanico interesado en la elevaci\u00f3n a escritura p\u00fablica y la ulterior inscripci\u00f3n de aquellos negocios es <strong>el prestamista<\/strong>, que solo mediante dicha inscripci\u00f3n podr\u00e1 ejercitar la acci\u00f3n ejecutiva y privilegiada que deriva la hipoteca.<\/p>\n<blockquote><p><strong>En resumen, que a quien debe afectar ese impuesto es a la entidad que presta el dinero, y por tanto, es ella quien debe abonarlo, y no el cliente como hasta ahora.<\/strong><\/p><\/blockquote>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Noticia muy importante sobre los gastos de formalizaci\u00f3n de hipotecas. El Tribunal Supremo se corrige a s\u00ed mismo y modifica [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3463,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8,118],"tags":[11,91,20,128,49],"class_list":["post-3461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-bancario","category-gastos-hipotecarios","tag-abogado","tag-gastos-formalizacion-hipoteca","tag-huelva","tag-impuesto-actos-juridicos-documentados","tag-tribunal-supremo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v28.1) - 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