{"id":38082,"date":"2018-11-06T00:00:00","date_gmt":"2018-11-05T23:00:00","guid":{"rendered":"https:\/\/aebanca.es\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/"},"modified":"2026-04-08T17:34:35","modified_gmt":"2026-04-08T15:34:35","slug":"statement-on-the-supreme-courts-decision-regarding-mortgage-tax","status":"publish","type":"notas-de-prensa","link":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/","title":{"rendered":"Statement on the Supreme Court’s Decision Regarding Mortgage Tax"},"content":{"rendered":"

Following the informative note from the Plenary Session of the Third Chamber of the Supreme Court on the tax on documented legal acts (IAJD) and pending the final judgment, the credit institutions’ associations wish to make the following considerations:<\/p>\n

The Supreme Court has confirmed that, as has been the case until now and in accordance with the regulations in force for more than 20 years, the taxpayer for the tax on mortgage constitution is the borrower. This decision is in line with the legal framework of countries in our region. <\/p>\n

The decision adopted today by the Supreme Court preserves the legal certainty necessary for the proper functioning of the market.<\/p>\n

Download the press release<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The Supreme Court has confirmed that, as has been the case until now and in accordance with the regulations in force for more than 20 years, the taxpayer for the tax on mortgage constitution is the borrower. This decision is in line with the legal framework of countries in our region. <\/p>\n","protected":false},"featured_media":35851,"parent":0,"template":"","etiquetas-prensa":[],"class_list":["post-38082","notas-de-prensa","type-notas-de-prensa","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nStatement on the Supreme Court's Decision Regarding Mortgage Tax - Asociaci\u00f3n Espa\u00f1ola de Banca<\/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:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Statement on the Supreme Court's Decision Regarding Mortgage Tax - Asociaci\u00f3n Espa\u00f1ola de Banca\" \/>\n<meta property=\"og:description\" content=\"The Supreme Court has confirmed that, as has been the case until now and in accordance with the regulations in force for more than 20 years, the taxpayer for the tax on mortgage constitution is the borrower. This decision is in line with the legal framework of countries in our region.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Asociaci\u00f3n Espa\u00f1ola de Banca\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-08T15:34:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aebanca.es\/wp-content\/uploads\/2026\/01\/comunicado-5-nov.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@aebanca\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/\",\"url\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/\",\"name\":\"Statement on the Supreme Court's Decision Regarding Mortgage Tax - Asociaci\u00f3n Espa\u00f1ola de Banca\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/aebanca.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/comunicado-5-nov.jpg\",\"datePublished\":\"2018-11-05T23:00:00+00:00\",\"dateModified\":\"2026-04-08T15:34:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/#primaryimage\",\"url\":\"https:\\\/\\\/aebanca.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/comunicado-5-nov.jpg\",\"contentUrl\":\"https:\\\/\\\/aebanca.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/comunicado-5-nov.jpg\",\"width\":1000,\"height\":667},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/actualidad\\\/notas-de-prensa\\\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/aebanca.es\\\/en\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Statement on the Supreme Court’s Decision Regarding Mortgage Tax\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/aebanca.es\\\/en\\\/\",\"name\":\"AEB\",\"description\":\"Asociaci\u00f3n Espa\u00f1ola de Banca\",\"publisher\":{\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/aebanca.es\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/#organization\",\"name\":\"AEB\",\"url\":\"https:\\\/\\\/aebanca.es\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/aebanca.es\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/LOGO-AEB-menu.svg\",\"contentUrl\":\"https:\\\/\\\/aebanca.es\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/LOGO-AEB-menu.svg\",\"width\":57,\"height\":22,\"caption\":\"AEB\"},\"image\":{\"@id\":\"https:\\\/\\\/aebanca.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/aebanca\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Statement on the Supreme Court's Decision Regarding Mortgage Tax - Asociaci\u00f3n Espa\u00f1ola de Banca","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/","og_locale":"en_US","og_type":"article","og_title":"Statement on the Supreme Court's Decision Regarding Mortgage Tax - Asociaci\u00f3n Espa\u00f1ola de Banca","og_description":"The Supreme Court has confirmed that, as has been the case until now and in accordance with the regulations in force for more than 20 years, the taxpayer for the tax on mortgage constitution is the borrower. This decision is in line with the legal framework of countries in our region.","og_url":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/","og_site_name":"Asociaci\u00f3n Espa\u00f1ola de Banca","article_modified_time":"2026-04-08T15:34:35+00:00","og_image":[{"width":1000,"height":667,"url":"https:\/\/aebanca.es\/wp-content\/uploads\/2026\/01\/comunicado-5-nov.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@aebanca","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/","url":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/","name":"Statement on the Supreme Court's Decision Regarding Mortgage Tax - Asociaci\u00f3n Espa\u00f1ola de Banca","isPartOf":{"@id":"https:\/\/aebanca.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/#primaryimage"},"image":{"@id":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/aebanca.es\/wp-content\/uploads\/2026\/01\/comunicado-5-nov.jpg","datePublished":"2018-11-05T23:00:00+00:00","dateModified":"2026-04-08T15:34:35+00:00","breadcrumb":{"@id":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/#primaryimage","url":"https:\/\/aebanca.es\/wp-content\/uploads\/2026\/01\/comunicado-5-nov.jpg","contentUrl":"https:\/\/aebanca.es\/wp-content\/uploads\/2026\/01\/comunicado-5-nov.jpg","width":1000,"height":667},{"@type":"BreadcrumbList","@id":"https:\/\/aebanca.es\/en\/actualidad\/notas-de-prensa\/statement-on-the-supreme-courts-decision-regarding-mortgage-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aebanca.es\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Statement on the Supreme Court’s Decision Regarding Mortgage Tax"}]},{"@type":"WebSite","@id":"https:\/\/aebanca.es\/en\/#website","url":"https:\/\/aebanca.es\/en\/","name":"AEB","description":"Asociaci\u00f3n Espa\u00f1ola de Banca","publisher":{"@id":"https:\/\/aebanca.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aebanca.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aebanca.es\/en\/#organization","name":"AEB","url":"https:\/\/aebanca.es\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aebanca.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/aebanca.es\/wp-content\/uploads\/2025\/07\/LOGO-AEB-menu.svg","contentUrl":"https:\/\/aebanca.es\/wp-content\/uploads\/2025\/07\/LOGO-AEB-menu.svg","width":57,"height":22,"caption":"AEB"},"image":{"@id":"https:\/\/aebanca.es\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/aebanca"]}]}},"_links":{"self":[{"href":"https:\/\/aebanca.es\/en\/wp-json\/wp\/v2\/notas-de-prensa\/38082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aebanca.es\/en\/wp-json\/wp\/v2\/notas-de-prensa"}],"about":[{"href":"https:\/\/aebanca.es\/en\/wp-json\/wp\/v2\/types\/notas-de-prensa"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aebanca.es\/en\/wp-json\/wp\/v2\/media\/35851"}],"wp:attachment":[{"href":"https:\/\/aebanca.es\/en\/wp-json\/wp\/v2\/media?parent=38082"}],"wp:term":[{"taxonomy":"etiquetas-prensa","embeddable":true,"href":"https:\/\/aebanca.es\/en\/wp-json\/wp\/v2\/etiquetas-prensa?post=38082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}