{"id":34057,"date":"2018-03-02T12:08:36","date_gmt":"2018-03-02T11:08:36","guid":{"rendered":"https:\/\/www.icaib.org\/?p=34057"},"modified":"2018-03-02T12:08:45","modified_gmt":"2018-03-02T11:08:45","slug":"el-tribunal-suprem-estableix-que-el-pagament-de-limpost-per-constituir-hipoteques-repercuteix-en-el-prestatari","status":"publish","type":"post","link":"https:\/\/www.icaib.org\/ca\/el-tribunal-suprem-estableix-que-el-pagament-de-limpost-per-constituir-hipoteques-repercuteix-en-el-prestatari\/","title":{"rendered":"El Tribunal Suprem estableix que el pagament de l\u2019impost per constituir hipoteques repercuteix en el prestatari"},"content":{"rendered":"<p>El 28 de febrer, el Ple de la Sala Primera del Tribunal Suprem va avan\u00e7ar en una nota informativa una resoluci\u00f3 que era molt esperada pels operadors jur\u00eddics, el sector bancari i els consumidors.<\/p>\n<p>En la resoluci\u00f3 dels recursos sobre el pagament de l\u2019impost de transmissions patrimonials i actes jur\u00eddics documentats, el Tribunal Suprem estableix que, pel que fa a la constituci\u00f3 de la hipoteca, el pagament repercuteix en el prestatari, i pel que fa al timbre dels documents notarials, l\u2019impost que correspon a la matriu l\u2019han d\u2019abonar a parts iguals el prestador i el prestatari, i el que correspon a les c\u00f2pies, qui les sol\u00b7liciti.<\/p>\n<a href='https:\/\/www.icaib.org\/wp-content\/uploads\/2018\/03\/NOTA-TS.pdf' target='_blank'>\n                <i class='fas fa-link'><\/i> \n                <strong>Nota informativa del TS<\/strong>\n            <\/a><br\/>\n","protected":false},"excerpt":{"rendered":"<p>El 28 de febrer, el Ple de la Sala Primera  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-34057","post","type-post","status-publish","format-standard","hentry","category-noticies-icaib"],"_links":{"self":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/34057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/comments?post=34057"}],"version-history":[{"count":0,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/34057\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/media?parent=34057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/categories?post=34057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/tags?post=34057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}