{"id":3561,"date":"2018-11-28T15:16:26","date_gmt":"2018-11-28T15:16:26","guid":{"rendered":"https:\/\/www.atoabogados.com\/?p=3561"},"modified":"2018-11-28T15:16:26","modified_gmt":"2018-11-28T15:16:26","slug":"publicadas-las-tres-sentencias-del-pleno-de-la-sala-tercera-del-supremo-sobre-iajd","status":"publish","type":"post","link":"https:\/\/staging.atoabogados.com\/?p=3561","title":{"rendered":"Publicadas las tres Sentencias del Pleno de la Sala Tercera del Supremo sobre IAJD"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Ya han sido publicadas las tres Sentencias del Pleno de la Sala Tercera de lo Contencioso-Administrativo en las que, con 15 votos a favor y 13 en contra, se decidi\u00f3 cambiar de criterio &#8211; el que la Secci\u00f3n Segunda estableci\u00f3 en Octubre y que cargaba sobre el banco el pago del i<strong>mpuesto de AJD<\/strong> &#8211; volviendo a modificar el sujeto pasivo y estableciendo nuevamente que el cliente deb\u00eda de pagar el mismo.<\/p>\n<p>Sin embargo, el\u00a0Consejo de Ministros aprob\u00f3 un <strong>Decreto Ley<\/strong>\u00a0que establec\u00eda que, a partir de ahora, es el banco al que le corresponde pagar el tributo.<\/p>\n<p>Las resoluciones notificadas por el Supremo contienen duras cr\u00edticas de los magistrados de uno y otro bando contra el contrario. Los 15 jueces que votaron a favor de que el impuesto de las hipotecas volviera a recaer en el cliente consideran que el cambio de criterio anterior, el adoptado por la Secci\u00f3n Segunda en la Sentencia del 16 de octubre que asign\u00f3 este tributo al banco, supuso un \u201cdr\u00e1stico viraje\u201d jurisprudencial \u201ctan inopinado como radical\u201d y que, adem\u00e1s, \u201ccarece de justificaci\u00f3n\u201d.<\/p>\n<p>Los magistrados discrepantes les reprochan con dureza el da\u00f1o causado a la imagen del Tribunal.<\/p>\n<p>Descarga aqu\u00ed las Sentencias:<\/p>\n<p><a href=\"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2018\/11\/Casacion-1049_2017.pdf\">Casaci\u00f3n 1049_2017.pdf<\/a><\/p>\n<p><a href=\"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2018\/11\/Casacion-1653_2017.pdf\">Casaci\u00f3n 1653_2017.pdf<\/a><\/p>\n<p><a href=\"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2018\/11\/Casacion-5911_2017.pdf\">Casaci\u00f3n 5911_2017.pdf<\/a>[\/vc_column_text][vc_single_image image=\u00bb3562&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb style=\u00bbvc_box_shadow_3d\u00bb][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Ya han sido publicadas las tres Sentencias del Pleno de la Sala Tercera de lo Contencioso-Administrativo en las que, con [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3567,"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":[11,20,131,49],"class_list":["post-3561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-bancario","category-gastos-hipotecarios","tag-abogado","tag-huelva","tag-sentencias","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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