El Tribunal Supremo establece que es el Banco quien debe pagar el AJD de las hipotecas
El Tribunal Supremo, en la recién publicada Sentencia 1505/2018, de 16 de octubre, ha modificado el criterio que hasta ahora venía manteniendo la Sala Contencioso-Administrativo, por el que consideraba como sujeto pasivo del impuesto Actos Jurídicos Documentados (AJD) al prestatario por el otorgamiento de escritura pública de préstamos con garantía hipotecaria.
La nueva doctrina establece que el sujeto pasivo en el impuesto sobre Actos Jurídicos Documentos en estos casos es el acreedor hipotecario (el Banco), y no el prestatario (el cliente); sujeto en cuyo interés se documenta en escritura pública el préstamo concedido y la hipoteca que se constituye en garantía de devolución.
En definitiva, el sujeto pasivo debe ser aquel a quien beneficia la constitución de la garantía.
Se abre la vía de reclamación de estas autoliquidaciones por AJD. Consúltenos concertando cita previa: 954089600.
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