Noemí Hernández Merchán. Abogada Asociada.
Sin perjuicio de poder ahondar más en su contenido en un post posterior y de lo que resulte de la reunión que tienen que mantener los magistrados del Tribunal Supremo para decidir como resuelven de manera definitiva la cuestión, es necesario hacer una especial referencia y mención a la reciente Sentencia de 16 de octubre de 2018 del la Sala de lo Contencioso Administrativo del Tribunal Supremo, por la que este Tribunal modifica su criterio a la hora de determinar quién debe pagar el Impuesto de Actos Jurídicos Documentados en los casos en los que este impuesto se devengue como consecuencia de la suscripción de un préstamo con garantía hipotecaria.
En sentencias anteriores el Tribunal Supremo había declarado que, respecto de las hipotecas, el banco estaba obligado al abono de los gastos de notaría, registro de la propiedad, tasación y gestoría, pero era el prestatario el obligado al pago del impuesto de actos jurídicos documentados por disponerlo así la normativa reguladora del impuesto, y en concreto el número 2 del artículo 68 del Real Decreto 828/1995 de 25 de mayo que aprueba el reglamento del impuesto sobre transmisiones patrimoniales y actos jurídicos documentados que dice: “cuando se trate de escrituras de constitución de préstamo con garantía se considerará adquirente al prestatario”.
En esta sentencia el Tribunal acuerda anular el contenido de este artículo que se acaba de transcribir, al considerarlo contrario a ley, toda vez que no cabe duda que:
Queda ahora determinar si esta Sentencia, en el caso de mantenerse, va a tener carácter retroactivo y por tanto si se va a poder reclamar los importes abonados en concepto de actos jurídicos documentados en las hipotecas ya constituidas y el modo en que esas reclamaciones se van a articular.
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