{"id":5294,"date":"2018-10-18T18:20:32","date_gmt":"2018-10-18T16:20:32","guid":{"rendered":"https:\/\/label-design.es\/sanjose\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/"},"modified":"2018-10-18T18:20:32","modified_gmt":"2018-10-18T16:20:32","slug":"el-tribunal-supremo-cambia-el-criterio-sobre-ajd","status":"publish","type":"post","link":"https:\/\/sanjoseabogados.com\/en\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/","title":{"rendered":"El Tribunal Supremo cambia el criterio sobre AJD"},"content":{"rendered":"<p>El <strong>Tribunal Supremo, en Sentencia 1505\/2018 de 16 de octubre de 2018<\/strong>, ha considerado nulo el <em>art\u00edculo 68 del Reglamento del Impuesto de AJD<\/em>, porque vulnera el <em>art\u00edculo 29 de la LITPAJD.<\/em><\/p>\n<p>De esta forma resuelve la controversia mantenida entre los clientes bancarios y las propias entidades, en lo referente a qui\u00e9n era el sujeto pasivo del impuesto de AJD de la escritura hipotecaria, puesto que los Bancos sosten\u00edan que lo eran los clientes, en aplicaci\u00f3n del art\u00edculo 68 del Reglamento, y los consumidores afirmaban que lo eran los citados Bancos, fruto del <em>art\u00edculo 29 de la Ley que regula el Impuesto de AJD.<\/em><\/p>\n<p>A pesar de que en el litigio en el que ha sido resuelta la referida controversia, no era parte ninguna entidad bancaria, lo cierto es que el hecho de que el Tribunal Supremo haya decidido anular el <em>art\u00edculo 68 del Reglamento<\/em>, en aras a la aplicaci\u00f3n del <em>art\u00edculo 29 de la Ley de AJD<\/em>, supone un espaldarazo a todas aquellas demandas en las que se solicitaba que los Bancos devolvieran el dinero pagado por los clientes, fruto del impuesto de AJD.<\/p>\n<p>Nos encontramos ante un antes y un despu\u00e9s en este tipo de reclamaciones, puesto que la Sentencia de 16 de octubre de 2018 supone un cambio de criterio del propio Tribunal Supremo. Y es que en su anterior <strong>Sentencia de 28 de febrero de 2018,<\/strong> rechaz\u00f3 la reclamaci\u00f3n de la devoluci\u00f3n del impuesto de AJD realizada a la entidad bancaria por uno de sus clientes, contra todo pron\u00f3stico, puesto que eran muchas las voces las que ven\u00edan sosteniendo la preeminencia del <em>art\u00edculo 29 de la Ley frente al art\u00edculo 68 del Reglamento<\/em>, habida cuenta, adem\u00e1s, de la normativa comunitaria al respecto.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Supremo, en Sentencia 1505\/2018 de 16 de octubre de 2018, ha considerado nulo el art\u00edculo 68 del Reglamento del Impuesto de AJD, porque vulnera el art\u00edculo 29 de la LITPAJD.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[423,438],"tags":[466,467,468],"class_list":["post-5294","post","type-post","status-publish","format-standard","hentry","category-noticia-en","category-clausulas-hipotecarias-en","tag-abogados-hipoteca-en","tag-ajd-en","tag-tribunal-supremo-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Tribunal Supremo cambia el criterio sobre AJD - Despacho Abogados San Jose<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sanjoseabogados.com\/en\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Supremo cambia el criterio sobre AJD - Despacho Abogados San Jose\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Supremo, en Sentencia 1505\/2018 de 16 de octubre de 2018, ha considerado nulo el art\u00edculo 68 del Reglamento del Impuesto de AJD, porque vulnera el art\u00edculo 29 de la LITPAJD.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sanjoseabogados.com\/en\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/\" \/>\n<meta property=\"og:site_name\" content=\"Despacho Abogados San Jose\" \/>\n<meta property=\"article:published_time\" content=\"2018-10-18T16:20:32+00:00\" \/>\n<meta name=\"author\" content=\"San Jose Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"San Jose Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/sanjoseabogados.com\/en\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sanjoseabogados.com\/en\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/\"},\"author\":{\"name\":\"San Jose Abogados\",\"@id\":\"https:\/\/sanjoseabogados.com\/en\/#\/schema\/person\/9598f83ebb435fbe592f66dd5d3f7c6d\"},\"headline\":\"El Tribunal Supremo cambia el criterio sobre AJD\",\"datePublished\":\"2018-10-18T16:20:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sanjoseabogados.com\/en\/el-tribunal-supremo-cambia-el-criterio-sobre-ajd\/\"},\"wordCount\":298,\"keywords\":[\"abogados hipoteca\",\"AJD\",\"Tribunal Supremo\"],\"articleSection\":[\"3. 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