{"id":41942,"date":"2018-10-18T14:38:14","date_gmt":"2018-10-18T12:38:14","guid":{"rendered":"https:\/\/www.icaib.org\/?p=41942"},"modified":"2018-10-19T12:37:55","modified_gmt":"2018-10-19T10:37:55","slug":"el-ts-estableix-que-el-banc-i-no-el-client-ha-de-pagar-limpost-de-les-hipoteques","status":"publish","type":"post","link":"https:\/\/www.icaib.org\/ca\/el-ts-estableix-que-el-banc-i-no-el-client-ha-de-pagar-limpost-de-les-hipoteques\/","title":{"rendered":"El TS estableix que el banc, i no el client, ha de pagar l\u2019impost de les hipoteques"},"content":{"rendered":"<p>La Sala Tercera del Tribunal Suprem (Secci\u00f3 Segona) ha establert, en una sent\u00e8ncia del 16 d\u2019octubre de 2018, que qui ha d\u2019abonar l\u2019impost sobre actes jur\u00eddics documentats en les escriptures p\u00fabliques de pr\u00e9stec amb garantia hipotec\u00e0ria \u00e9s l\u2019entitat prestadora, i no qui rep el pr\u00e9stec.<\/p>\n<p>En la resoluci\u00f3, el ponent de la qual ha estat el magistrat Jes\u00fas Cudero, la Sala modifica la seva jurisprud\u00e8ncia anterior i, interpretant el Text ref\u00f3s de la Llei de l\u2019impost sobre transmissions patrimonials i actes jur\u00eddics documentats i el seu reglament, conclou que no \u00e9s el prestatari el subjecte passiu d\u2019aquest \u00faltim impost en les escriptures notarials de pr\u00e9stec amb garantia hipotec\u00e0ria (com aquella jurisprud\u00e8ncia mantenia), sin\u00f3 l\u2019entitat que presta la suma corresponent.<\/p>\n<p>El Tribunal t\u00e9 en compte que el negoci inscriptible \u00e9s la hipoteca i que l\u2019\u00fanic interessat en l\u2019elevaci\u00f3 a escriptura p\u00fablica i la ulterior inscripci\u00f3 d\u2019aquells negocis \u00e9s el prestador, que nom\u00e9s mitjan\u00e7ant aquesta inscripci\u00f3 pot exercir l\u2019acci\u00f3 executiva i privilegiada que deriva de la hipoteca.<\/p>\n<p>La sent\u00e8ncia, que ha rebut un vot particular discrepant, anul\u00b7la, per ser contrari a la llei, un article del Reglament de l\u2019impost sobre transmissions patrimonials i actes jur\u00eddics documentats, que establia que el prestatari \u00e9s el subjecte passiu de l\u2019impost. En concret, es tracta de l\u2019article 68.2 del reglament, aprovat mitjan\u00e7ant el Reial decret 828\/1995, de 25 de maig.<\/p>\n<a href='https:\/\/www.icaib.org\/wp-content\/uploads\/2018\/10\/STS-Sala-de-lo-Contencioso-Administrativo.pdf' target='_blank'>\n                <i class='fas fa-link'><\/i> \n                <strong>Sent\u00e8ncia<\/strong>\n            <\/a><br\/>\n","protected":false},"excerpt":{"rendered":"<p>La Sala Tercera del Tribunal Suprem (Secci\u00f3 Segona) ha establert,  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":41938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-41942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies-icaib"],"_links":{"self":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/41942","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=41942"}],"version-history":[{"count":0,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/41942\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/media\/41938"}],"wp:attachment":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/media?parent=41942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/categories?post=41942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/tags?post=41942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}