Carlos Baño Leon Law Firm has been able to gather some interesting information from the Spanish Supreme Court. With the resolution of two appeals regarding the payment of Patrimonial Transfer Tax and Stamp Duty (Transmisiones Patrimoniales y Actos Jurídicos Documentados) derived from mortgage loans, the First Chamber of the Court has established that the payment belongs to the borrower, due to the constitution of the loan and according to the jurisprudence of the Third Chamber of this Court; and b) by the stamp of the notarial documents, the corresponding tax to the matrix will be paid in equal parts between lender and borrower, and that corresponding to the copies, by whoever requests them.

These claims only refer to the payment of taxes in the mortgage operations but not to the rest of expenses on what the Supreme Court has not yet pronounced.

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