The Supreme Court has dealt a hard blow to the banks by ruling that the person who must pay the tax on mortgages (tax on legal acts documented in the loan deeds with mortgage guarantee) is the lending entity, that is, the bank, not the receives the loan.
This ruling has repercussions for numerous victims who paid all your mortgage expenses, including tax.
In the already famous ruling of this past Tuesday, October 16, of which Judge Jesús Cudero was the speaker, the Third Chamber of Contentious-Administrative Matters (Second Section) modifies its previous jurisprudence and, interpreting the consolidated Text of the Law of the Tax on Property Transfers and Documented Legal Acts and its regulations, concludes that the taxpayer of the latter tax in notarial deeds of loans with mortgage guarantees is not the borrower, that is, the client who is mortgaged (as that jurisprudence held), but the entity that lends the corresponding sum.
For this, the court takes into account that the The only person interested in raising it to public deed and subsequent registration is the bank., because only with that registration will you be able to later execute the mortgage if, for example, there are non-payments. This is a privilege granted to those who lend money on a mortgage and that is why they must pay the registration costs.
The ruling annuls an article of the tax regulations (which established that the borrower is the taxpayer of the tax) for being contrary to the law. Specifically, it is article 68.2 of said regulation, approved by Royal Decree 828/1995, of May 25.
This will be the doctrine that the Supreme Court applies from now on, which has thus wanted to put an end to the discrepancies that existed on this matter within the court itself since, until the ruling of October 16, the Civil Chamber endorsed that the client was the one who paid the tax for signing the mortgage.
If you have not yet been informed, call us at 868 97 56 50 and we will tell you how much you can recover.
