Gerardo Parejo Fernández. Abogado Asociado.
Como probablemente ya conozcan nuestros lectores, el pasado 28 de febrero el Tribunal Supremo emitió una nota informativa adelantando la Sentencia en la que se determinará definitivamente a quién corresponde abonar el Impuesto de Actos Jurídicos Documentados (AJD) que se devenga con la constitución de un préstamo hipotecario.
En la nota, que como decimos es un adelanto de la Sentencia que se hará pública en los próximos días y sobre la que publicaremos el correspondiente post llegado el moemnto, la Sala Civil resuelve que el pago por la constitución del préstamo corresponde al prestatario consumidor. También establece que el impuesto correspondiente al timbre de la escritura de hipoteca se abonará a partes iguales entre prestatario y banco.
A continuación reproducimos un extracto de la nota informativa:
“a) Por la constitución del préstamo, el pago incumbe al prestatario. Sobre este particular, se remite a la jurisprudencia constante de la Sala Tercera, de lo Contencioso-Administrativo, del Tribunal Supremo, que ha establecido que el sujeto pasivo del impuesto es el prestatario.
b) Por el timbre de los documentos notariales, el impuesto correspondiente a la matriz se abonará por partes iguales entre prestamista y prestatario, y el correspondiente a las copias, por quien las solicite.”
Esto significa que el Impuesto de Actos Jurídicos Documentados (AJD) que se devenga por el otorgamiento de la escritura de constitución del préstamo hipotecario debe ser abonado íntegramente por el consumidor, contradiciendo así su otra Sentencia de 23 de diciembre de 2015 en la que consideraba que el sujeto pasivo del impuesto era el banco.
Alcanza este nuevo criterio basándose en el artículo 29 de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (“Será sujeto pasivo el adquirente del bien o derecho y, en su defecto, las personas que insten o soliciten los documentos notariales, o aquellos en cuyo interés se expidan”) y en la doctrina de la Sala de lo Contencioso-Administrativo. Por otro lado, dispone que el impuesto de la matriz de la escritura de hipoteca se repartirá entre consumidor y banco por partes iguales, y el pago de las copias corresponderá a quién las solicite.
Tras esta vuelta de tuerca, los gastos que continúan pudiendo reclamarse son los correspondientes a la escritura de hipoteca (sin contar la mitad del impuesto del timbre de la matriz), los gastos de la inscripción en el Registro de la Propiedad, los honorarios de la gestoría y los gastos de tasación. La Sentencia supone reducir entre un 50% y un 60% los gastos totales que se devengan por la firma de una hipoteca que los consumidores podrán recuperar del banco si deciden reclamar.
Finalmente, queda esperar a la publicación del texto íntegro de la Sentencia para saber cómo ha justificado la Sala Civil del Tribunal Supremo el cambio de criterio respecto al sujeto pasivo del impuesto.
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