The Plenum of the Third Chamber of the Supreme Court will decide whether to confirm the jurisprudential turn of the ruling on the mortgage tax
Information note by the President of the Third Chamber
Author: Judicial Branch Communication
The president of the Third Administrative Chamber of the Supreme Court, Luis María Díez-Picazo, has issued the following informative note:
Given that sentence no. 1505/2018 of Section 2 of the Contentious-Administrative Chamber of the Supreme Court, relating to the taxpayer of the Stamp Duty, represents a radical turnaround in the jurisprudential criteria up to now sustained and taking into account, likewise, its enormous economic and social repercussion, the President of the Chamber has agreed, as a matter of urgency:
First, to repeal all the indications regarding pending appeals with a similar object.
Second: To refer to the Plenary of the Chamber the knowledge of any of these pending appeals, in order to decide whether or not this change in jurisprudence should be confirmed. The Supreme Court will decide on November 5 who pays the mortgage tax.
Plenum of the Third Chamber of the Supreme Court, consisting of about thirty judges, will meet next November 5 to decide whether to reverse or maintain the sentence
The Plenum of the Third Chamber of the Supreme Court, consisting of about thirty judges, will meet next November 5 to decide whether to reverse or maintain the ruling that dictated that it is the entities who must pay the tax of documented legal acts and not clients, as established until now.
The ruling, known last Thursday, was suspended only a day later, as it was decided to review for assuming a "radical turn" in the jurisprudence and given "its enormous economic and social impact. In this sense, the entities were left 6,000 million euros on the stock market after the ruling, a sangria that was stopped with the suspension but has again punished the entities on Monday.
There is nothing decided at all.