El Tribunal Supremo ha publicado este lunes las sentencias de la sala de lo civil 147/2018 y 148/2018 de 15 de marzo de 2018 de las que ha sido ponente Excmo. Sr. D. Pedro José Vela Torres, cuyo fallo, en el que se declaraba que es el cliente el que debe hacerse cargo del pago del impuesto de actos jurídicos documentados al formalizar un contrato hipotecario, ya fue adelantado el pasado 28 de febrero.
Estas sentenias son fruto de dos recursos de casación en relación con sendas reclamaciones de consumidores contra cláusulas de sus escrituras de préstamo con garantía hipotecaria, que les atribuían el pago de todos los gastos e impuestos generados por la operación.
Aunque el Alto tribunal reconoce en su fundamento juírdico sexto que “la cláusula controvertida es abusiva […] porque atribuye al prestatario/consumidor el pago de todos los impuestos derivados de la operación, cuando la ley considera sujetos pasivos al prestamista o al prestatario en función de los distintos hechos imponibles”, añade que “cuestión distinta es que, una vez declarada la abusividad de la cláusula y su subsiguiente nulidad, haya que decidir cómo ha de distribuirse entre las partes el pago de los gastos e impuestos derivados del contrato de préstamo con garantía hipotecaria”. En definitiva, según se señala en ambas resoluciones “la jurisdicción civil no puede enjuiciar si le parece adecuada la determinación del sujeto pasivo obligado al pago del impuesto que hace la normativa reguladora de cada impuesto” y por ello, en base a lo lo que establece la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (LITPAJD)? el sujeto pasivo del impuesto de transmisiones patrimoniales y actos jurídicos documentados es el prestatario, es decir, el consumidor.
El Tribunal ha estimado en parte los recursos de casación interpuestos por los consumidores afectados y ha establecido que sobre dicho impuesto deben distinguirse diversas situaciones:
a) Por la constitución del préstamo, el pago incumbe al prestatario. Sobre este particular, se remite a la jurisprudencia constante de la Sala Tercera, de lo Contencioso-Administrativo, del Tribunal Supremo, que ha establecido que el sujeto pasivo del impuesto es el prestatario.
b) 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
Fuente: NoticiasJuridicas.com
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