Is it possible to reclaim the mortgage tax?
Finally, it will be possible to claim the tax of the mortgages
Around and around with the IAJD
If we make a timeline, on what has happened in recent months around the Stamp Duty Tax the evolution has been as follows:
At the beginning of 2018 the SC said that the payment of the tax for the constitution of a mortgage should be carried out by the client.
On October 16 of the same year through STS 1505/2018 the Supreme changed its criteria establishing that who should make the payment of the tax are the banks and not the clients.
After the debate that arose from the ruling, Finally, on November 6 of last year they decided that it would again be the customers who would pay the tax.
After seeing the final decision of the Supreme Court, the Government considered that legal uncertainty was being generated that affected the entire mortgage market, so it met in plenary session to decide on the matter, taking action and modifying the law. Specifically, it approved on November 8 the Royal Decree-Law 17/2018 obliging banks to assume the payment of the Stamp Duty Tax (AJD) linked to a mortgage.
What about mortgages signed before?
The claim by customers to which the STS 1505/2018 judgment could have given rise is not possible, since the subsequent STS of November 6 that gave reason to the banks applies.
However, there may be room for the possibility of claiming compensation from the State for pecuniary liability to the mortgage holders. In this case, it had to be demonstrated that an injury has occurred and that there is a causal relationship between the Administration and the damage caused.
In any case, if you have signed a mortgage loan and you want to receive advice on your specific case, the best thing to do is to contact a lawyer. He/she will be able to study your case, advise you and inform you on how to proceed or simply explain how the tax works.