Who should pay the tax of Documented Legal Acts? Reflection on the benefits of the mortgage guarantee and its recipients

Abstract

The  jurisprudential changes  that  we have  been  subjected in  recent months about who  owes  the  payment of  the  Tax  on  Documented Legal  Acts  has generated  great concern, not  only  at a legal level, but  above  all financially. The judg- ment of October  16, 2018  has  modified the  existing jurisprudential criterion about who  is the taxpayer  of the tax on documented legal acts  (IAJD)  in a mortgage  loan. The  purpose of  this  paper  is  to  highlight who  is  benefited by  the  constitution of the  mortgage  guarantee, what are its  advantages and  what does  the  real guarantee in  a loan  entail  or contribute to,  compared to loans  that  lack  it. We do not  intend to  analyze  from  the  point of  view  of  tax  legal technique who  is  really the  taxable subject but,  only,  offer from  the civil  perspective, the qualities or benefits offered  by the  mortgage  and  to  whom it  is  granted,  as  well  as  analyze  the  nature of  the  act that  is taxed,  in case it can  be used,  starting from  that  base, to rethink who  should pay  then  the  AJD tax  in  accordance with art 68.2  Regulation of Transfer  Tax  and Documented Legal Acts.