{"id":3680,"date":"2019-01-14T09:10:10","date_gmt":"2019-01-14T09:10:10","guid":{"rendered":"https:\/\/www.atoabogados.com\/?p=3680"},"modified":"2019-01-14T09:10:10","modified_gmt":"2019-01-14T09:10:10","slug":"tribunal-supremo-admite-incidente-de-nulidad-de-las-sentencias-del-impuesto-hipotecas","status":"publish","type":"post","link":"https:\/\/staging.atoabogados.com\/?p=3680","title":{"rendered":"Tribunal Supremo admite a tr\u00e1mite incidente de nulidad de las sentencias del impuesto de las hipotecas"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]El Tribunal Supremo ha admitido a tr\u00e1mite el<strong> incidente de nulidad<\/strong> que la entidad recurrente, la Empresa Municipal de la Vivienda de Rivas, decidi\u00f3 presentar para reclamar la <strong>anulaci\u00f3n<\/strong> de las dos resoluciones que determinaban que el cliente deb\u00eda asumir el pago del <strong>impuesto de actos jur\u00eddicos documentados (AJD).<\/strong><\/p>\n<blockquote><p>Recordamos que\u00a0la Sala Tercera del Tribunal Supremo, Secci\u00f3n Segunda, en\u00a0 Sentencia de 16 de octubre de 2018\u00a0<strong>anulaba<\/strong>\u00a0el art\u00edculo 68.2 del Reglamento del Impuesto que establec\u00eda que el prestatario era el sujeto pasivo del impuesto, determinando por tanto, que el impuesto deb\u00eda ser abonado por las entidades bancarias.<\/p>\n<p>Posteriormente, en el pol\u00e9mico Pleno de 5 de noviembre de 2018 y con una enorme divisi\u00f3n entre los magistrados, con 15 votos contra 13, se decid\u00eda nuevamente mantener que deb\u00eda pagar el cliente el impuesto hipotecario.<\/p><\/blockquote>\n<p>Ahora, tras haberse admitido el incidente de nulidad, se elevar\u00e1 a Pleno, una vez se d\u00e9 traslado a las partes para alegaciones. Si se rechazara la nulidad, se podr\u00eda interponer recurso de amparo ante Tribunal Constitucional.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]El Tribunal Supremo ha admitido a tr\u00e1mite el incidente de nulidad que la entidad recurrente, la Empresa Municipal de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3681,"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":[91,117,49],"class_list":["post-3680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-bancario","category-gastos-hipotecarios","tag-gastos-formalizacion-hipoteca","tag-gastos-hipoteca","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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