The 3rd Chamber of the Supreme Court in a ruling of 16 of the current ones considers that the person obliged to pay the Tax on Legal Acts Documented in the loan deeds is the mortgage creditor, that is, the bank, understanding that it is the banking entity that has an interest in said loan being documented in a public deed and having access to the Property Registry. Said ruling declares article 68.2 of RD 828/1995 of May 25, which approves the Tax Regulations, illegal.
The situation created with this ruling means that the mortgages that are signed after its publication will not be able to make the borrower (consumer) bear the obligation to pay the Tax, and the bank must pay it.
The ruling is limited to declaring the aforementioned provision illegal and says nothing regarding the consequences that said declaration could have on mortgages already subscribed and those that have been fully paid, so it does not clarify anything regarding the possibilities of claiming said expenses as well. such as the jurisdiction and procedure to be used