El Tribunal Supremo rectifica y será el cliente quien pague el impuesto de las hipotecas

El pleno de la sala de lo Contencioso-Administrativo del Tribunal Supremo ha determinado que sea el cliente, y no la banca, quien asuma el pago del impuesto de Actos Jurídicos Documentados (AJD), rectificando así la sentencia del pasado 18 de octubre que estableció que fueran las entidades quienes se hicieran cargo del mismo.

En una ajustada votación, por 15 votos a favor y 13 en contra, los 28 magistrados del alto tribunal han desestimado los tres recursos presentados por la Empresa Municipal de la Vivienda de Rivas-Vaciamadrid contra resoluciones anteriores del Tribunal Superior de Justicia de Madrid que fallaron a favor de las entidades bancarias.

Según fuentes jurídicas a TVE, el presidente de la sala de lo Contencioso, Luis María Díez-Picazo, ha intentado sin éxito que triunfase una vía intermedia, que sería que los bancos pagasen el impuesto pero sin retroactividad. Finalmente se ha impuesto la tesis de los magistrados que defienden que las tres sentencias que le dan la razón al Ayuntamiento de Rivas son firmes pero aisladas y no pueden tumbar una normartiva vigente durante casi 20 años.

Durante la votación, ha sido el propio Díaz-Picazo quien ha sido determinante para inclinar la balanza a favor de la banca ya que ha cambiado de postura en el último momento tras observar que se estaba produciendo un empate, según señala Europa Press.

Se vuelve así a la jurisprudencia tradicional y al criterio expresado por el alto tribunal en febrero, cuando sentenció que era el cliente el que debía abonarlo. Sin embargo, la división ha sido patente durante las dos jornadas de deliberación y hasta prácticamente el último momento no se ha conseguido establecer una posición unitaria.

En las sentencias, que se conocerán en los próximos días, el Tribunal Supremo retrocede así al criterio vigente hasta el 16 de octubre, según el cual es el cliente quien se beneficia al inscribir la hipoteca en el Registro de la Propiedad y, por tanto, debe pagar la tasa.
El Gobierno fijará su posición este jueves

La ministra de Hacienda, María Jesús Montero, cifraba este martes en 5.000 millones de euros el potencial impacto que podría tener sobre las comunidades autónomas la devolución de dicho impuesto en caso de que el Tribunal Supremo hubiese decidido que debe pagarlo el banco con una retroactividad de cuatro años.

Finalmente, y a raíz del dictamen del pleno de la sala Tercera, ni la Hacienda Pública ni las entidades tendrán que asumir dicha cantidad.

Sin embargo, Moncloa ha confirmado a RTVE que el Gobierno va a analizar y estudiar el impacto de la decisión del Tribunal Supremo y fijará su posición en el Consejo de Ministros de este jueves. Esta semana se adelanta un día la reunión habitual del gabinete debido a que el viernes es festivo en Madrid.

La reunión, emplazada en un principio para el lunes y prolongada hasta este martes por la falta de acuerdo, fue convocada por el presidente de la sala, Luis Díez Picazo, solo un día después del fallo conocido el pasado 18 de octubre, dado el “giro radical” en la jurisprudencia y la “enorme repercusión económica y social” provocados por la sentencia.

La noticia provocó un desplome de la cotización bursátil de los bancos cotizados, que en conjunto perdieron ese día más de 5.000 millones de euros; el sector se apresuró a recordar que jamás ha cobrado cantidad alguna en concepto de AJD y a reclamar a los poderes públicos “mayor seguridad jurídica y unas reglas claras y predecibles para el mercado hipotecario”.

El alboroto mediático y social que causó la decisión de Díez-Picazo obligó incluso al presidente del Supremo, Carlos Lesmes, a comparecer ante los medios de comunicación para pedir perdón por la gestión del asunto. También negó que hubiera recibido llamadas de entidades bancarias para forzar dicha revisión.

El mismo Lesmes explicó el pasado 22 de octubre que la sentencia que atribuía a la banca el impuesto de las hipotecas era “firme y no susceptible de revisión”, produciendo plenos efectos en relación con las partes en litigio”. Sin embargo, el Supremo se desdice a sí mismo y vuelve al criterio según el cual el sujeto pasivo del impuesto de actos jurídicos documentados en los préstamos hipotecarios es el prestatario.
1,5 millones de hipotecados se hubieran beneficiado

Las asociaciones de consumidores no han tardado en reaccionar y han tachado la decisión de “bochornosa”: la OCU ha criticado su “gestión pésima” y Facua la ha calificado como una “aberración”. La banca, por su parte, ha destacado que el fallo preserva la seguridad jurídica necesaria para el buen funcionamiento del mercado.

La decisión adoptada por el Tribunal Supremo deja de momento sin posibilidad de recuperar el importe abonado por este concepto a 1,5 millones de personas que firmaron su hipoteca entre julio de 2014 y julio de este año, último dato facilitado por el Instituto Nacional de Estadística (INE).

De haberse mantenido que era la banca la que debía hacerse cargo de la tasa, las comunidades autónomas, que son las que lo han recaudado porque se trata de un impuesto transferido, técnicos del Ministerio de Hacienda (Gestha) cifraron en 3.631 millones de euros el importe abonado por 1,5 millones de contribuyentes en los últimos cuatro años, que es el período no prescrito.

Gestha detalla que las hipotecas firmadas entre octubre de 2014 y julio de 2018 son las que no han prescrito desde el punto de vista fiscal, y por tanto aquellas en las hubiera sido posible el recurso ante las haciendas autonómicas por el pago de este impuesto.

18 comentarios sobre “El Tribunal Supremo rectifica y será el cliente quien pague el impuesto de las hipotecas

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