January 15, 2021

The Supreme opens the door to revoke the failure of the expenses of mortgages

The Supreme opens the door to revoke the failure of the expenses of mortgages


MadridUpdated:

The Supreme Court has suggested this Friday that the failure reported yesterday on the taxpayer of the mortgages could be revoked.

In a statement, the president of the Third Chamber (Contentious-Administrative) of the High Court notes that given that the judgment issued by the Second Section of this Chamber, relative to the taxpayer of the Tax on Documented Legal Acts, "Represents a radical change in the jurisprudential criterion hitherto supported and also taking into account its huge economic and social impact», The President of the Chamber has agreed, as a matter of urgency, to annul all the indications on outstanding cassation remedies with a similar purpose and, what is more important," to ask the Plenary of the Chamber for the knowledge of any of said resources pending, in order to decide if said jurisprudential turn should be confirmed or not ».

Unlike the sections, composed of five magistrates, in the Plenary, who decides, are those that make up those. So, what is to be avoided with the paralysis of resources is that other sections of this same room make contradictory decisions. When all the magistrates meet, criteria will be unified and the one that prevails (either the one of the last sentence or the one of the previous jurisprudence) will be applicable to all resources that until then are frozen.

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