28 Feb El Tribunal Supremo resuelve sobre los gastos hipotecarios
El Tribunal Supremo ha resuelto hoy dos recursos de casación relacionados con las cláusulas de las escrituras de préstamo con garantía hipotecaria, presentados por sendos consumidores a los que se les atribuía el pago de todos los gastos e impuestos generados por la operación hipotecaria..
El TS se ha basado en su propia jurisprudencia sobre esta cláusula, que siempre atribuye todos los gastos al consumidor, a pesar de que la ley contempla distintos escenarios para distribuir dichos gastos.
La discusión en el TS, en los casos reseñados, se centraba ya en el pago del impuesto de transmisiones patrimoniales y actos jurídicos documentados. Estimando en parte los recursos presentados por los consumidores, el Tribunal ha estipulado que sobre dicho impuesto deben distinguirse dos situaciones:
1 – Por la constitución del préstamo, el pago incumbe al prestatario. En este sentido, el Tribunal se basa en la reiterada jurisprudencia de la Sala Tercera, de lo Contencioso-Administrativo, del Tribunal Supremo, que establece que el sujeto pasivo del impuesto es el prestatario.
2 – 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.
El texto íntegro de las sentencias se conocerá en los próximos días.
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