EL SUPREMO DECIDIRÁ EL 5 NOVIEMBRE QUIÉN PAGA EL IMPUESTO DE LAS HIPOTECAS

EL SUPREMO DECIDIRÁ EL 5 NOVIEMBRE QUIÉN PAGA EL IMPUESTO DE LAS HIPOTECAS

 

La reunión entre Lesmes y los magistrados ha sido un encuentro de carácter interno para analizar la situación creada después de la citada sentencia y de la nota posterior en la que se anunciaba la convocatoria de un pleno de los magistrados de la Sala de lo Contencioso-Administrativo (Sala Tercera) para confirmar o no el nuevo criterio. Al término de la reunión, Lesmes ha hecho público un comunicado en el que recuerda que la sentencia del jueves «es firme y no susceptible de revisión» por el pleno de la Sala Tercera, por lo que produce ya «plenos efectos» respecto a la nulidad del artículo del reglamento que establecía que el impuesto de actos jurídicos documentados tiene que pagarlo el cliente que firma la hipoteca.

Interpretación de la sentencia

En el pleno del 5 de noviembre no se revisará esa sentencia, sino la decisión de que sea el banco, y no el cliente, el que tenga que pagar el impuesto. Ese criterio suscrito por la sección segunda de la sala, que es la experta en tributos, sí se puede cambiar. Pero, como recuerda Lesmes en su escrito, la nulidad del precepto legal que establecía que era el cliente quién tenía que asumir el impuesto ya no se puede revertir. Si el pleno de la sala quisiera volver ahora a la premisa anterior de que el tributo lo tenía que pagar el cliente tendrá que justificar una interpretación de la ley vigente a favor de esa tesis.

El presidente del Supremo ha revelado además que, al margen de la sentencia conocida el jueves, ese día se dictaron otras dos sobre el mismo asunto y que están solo pendiente de ser notificadas. En su escrito Lesmes respaldala actuación de los seis magistrados que suscribieron la sentencia (cinco a favor de que fuera el banco el que pagara el impuesto y uno en contra). Según el presidente, los jueces actuaron «con plena lealtad» al Supremo, así como «con independencia, profesionalidad y competencia técnica en la interpretación y aplicación de la ley, y con escrupuloso respeto a las normas procesales aplicables al presente caso». Estas palabras de Lesmes llegan después del malestar creado en la Sala de lo Contencioso porque el entorno de su presidente, Luis María Díez-Picazo, lamentó que los jueces no le informaran de que iban a cambiar el criterio hasta entonces vigente en el alto tribunal sobre el impuesto de las hipotecas.

En la reunión de este lunes, añadieron las fuentes, han estado presentes también el vicepresidente del alto tribunal, Ángel Juanes, y el presidente de la Sala de lo Contencioso Administrativo, Díez-Picazo.

Petición de dimisión

Varias asociaciones profesionales de jueces han pedido este lunes explicaciones por lo ocurrido en las últimas horas en la Sala de lo Contencioso-Administrativo. La Asociación Juezas y Jueces por la Democracia (JJpD), de tendencia progresista, ha pedido la dimisión del presidente de la Sala. En un comunicado, esta asociación, a la que pertenece el magistrado Jesús Cudero, ponente de la sentencia que responsabilizó al banco del pago del impuesto de las hipotecas, acusa a Díez-Picazo de haber realizado «una nefasta gestión» de este asunto del que le considera «único y exclusivo responsable». La asociación cree que la actuación del presidente ha generado alarma social, «ha provocado desconcierto en la ciudadanía que no sabe qué hacer con sus hipotecas y toda su economía doméstica, ha generado inseguridad jurídica, ha utilizado indebidamente las facultades legales que la legislación le encomienda a un tribunal colegiado y de la entidad del Tribunal Supremo, y ha puesto en tela de juicio la imparcialidad e independencia de los jueces, generando ante la ciudadanía una imagen lamentable de sus juezas y jueces».

JJpD recuerda en su comunicado que fue el propio Díez-Picazo quien, como presidente de la Sala Tercera, firmó el auto de 15 de enero de 2018 que admitía a trámite el recurso de la empresa municipal de la vivienda de Rivas-Vaciamadrid contra una sentencia del Tribunal Superior de Justicia de la Comunidad que responsabilizó al cliente de pagar el impuesto de Actos Jurídicos Documentados. En ese auto ya se recordaba que “(…) el reciente criterio contrario sentando por la Sala Primera ha abierto un debate doctrinal que requiere una nueva respuesta por parte de este Tribunal Supremo, máxime cuando (…) es una materia que afecta a un gran número de situaciones y tiene una importante trascendencia social, más allá del caso objeto del proceso”.

La Asociación Judicial Francisco de Victoria también ha difundido una nota pública en la que lamenta lo ocurrido y exige a Díez-Picazo «motivación y claridad» en sus actuaciones. En ese texto, la asociación recuerda que el cambio de criterio era una posibilidad real desde el momento en el que la sala admitió a trámite el recurso de la empresa de vivienda de Rivas-Vaciamadrid, por lo que, según esta asociación, el presidente debió convocar el pleno antes y no después de la sentencia 

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