Gerardo Parejo Fernández. Abogado Asociado.
Desde que fuera dictada la Sentencia nº 705/2015, de 23 de diciembre, por el Tribunal Supremo, que declaró abusiva la cláusula que impone al prestatario el pago de todos los gastos, tributos y comisiones derivados del préstamo hipotecario, se han dictado multitud de Sentencias, tanto por el mismo Tribunal Supremo como por numerosos Juzgados y Audiencias Provinciales, estableciendo distintos criterios sobre el reparto de gastos que corresponden ser asumidos por el banco y el consumidor.
Afortunadamente y después de tanta disparidad de criterios, podemos afirmar que el reparto de gastos se encuentra finalmente establecido, en base a doctrina del propio Tribunal Supremo.
El 23 de enero de 2019 la Sala 1ª del Tribunal Supremo, reunida en pleno, dictó cinco sentencias, números 44, 46, 47, 48 y 49/2019, fijando doctrina sobre algunas cuestiones relativas a cláusulas abusivas en contratos con consumidores sobre las que aún no se había pronunciado.
a) Arancel notarial: son los gastos devengados por el otorgamiento de la escritura pública de constitución o subrogación de hipoteca. Puesto que la intervención notarial interesa a ambas partes, los costes de la escritura de préstamo hipotecario deben distribuirse al 50%.
b) Arancel registral: gastos generados por la inscripción de la hipoteca en el Registro de la Propiedad. La garantía hipotecaria se inscribe a favor del banco prestamista, por lo que es a éste al que corresponde el pago del 100% de los gastos que ocasione la inscripción de la hipoteca.
c) Impuesto de transmisiones patrimoniales y actos jurídicos documentados: El Impuesto de Actos Jurídicos Documentados (AJD) es el impuesto que grava la constitución de la hipoteca. Respecto del mismo, el Tribunal Supremo reitera que, para operaciones previas al Real Decreto-ley 17/2018, de 8 de noviembre, el sujeto pasivo de este impuesto es el prestatario consumidor, y por tanto corresponde a éste el pago del 100%del mismo, como ya acordó en las sentencias 147 y 148/2018, de 15 de marzo, cuya doctrina se corresponde con la de las sentencias del pleno de la Sala Tercera de este Tribunal Supremo 1669/2018, 1670/2018 y 1671/2018, de 27 de noviembre, que mantienen la anterior jurisprudencia de esa misma Sala Tercera.
Con posterioridad a estas sentencias se han dictado recientemente otras dos de suma relevancia por el mismo Tribunal Supremo, sentando doctrina sobre la imputación de los gastos de gestoría y tasación. Se trata de la Sentencia número 555/2020 de 26 de octubre, y la Sentencia número 35/2021 de 27 de enero, imponiéndose en ambas resoluciones al banco en su totalidad:
d) Gastos de gestoría: se trata de los gastos de la gestoría designada por el banco para la tramitación de la escritura de hipoteca, liquidación del impuesto e inscripción en el Registro de la Propiedad. Dice el Supremo que ante la falta de una norma nacional aplicable en defecto de pacto que impusiera al prestatario el pago de la totalidad o de una parte de esos gastos, corresponde al banco el pago del 100% de los gastos de gestoría relacionados con la tramitación de la hipoteca.
e) Gastos de tasación: gastos generados por la empresa que llevara a cabo la tasación del inmueble previo a la concesión del préstamo hipotecario. Como quiera que dicha tasación beneficia al banco prestamista, los gastos de tasación, cuando no sea aplicable la Ley 5/2019, de 15 de marzo, reguladora de los contratos de crédito inmobiliario, corresponden 100% al banco y no al consumidor.
Consecuencia de todo lo anterior es que el consumidor puede recuperar los siguientes gastos:
Todos estos gastos suponen una cifra total que suele oscilar entre 600 y 1.200 euros, si bien depende de varios factores como el capital de la hipoteca, si se trata de primera constitución o subrogación, etc.
Finalmente, recordamos que el 15 de marzo de 2019 entró en vigor la Ley 5/2019, reguladora de los contratos de crédito inmobiliario, la cual determina una distribución de gastos más beneficiosa para el consumidor, al sumar a los gastos anteriormente referidos, el Impuesto sobre Actos Jurídicos Documentados (AJD) cuyo pago corresponde íntegramente al banco. No obstante, dicha norma afecta exclusivamente a las hipotecas constituidas a partir del 15 de marzo de 2019.
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