Study about transparency and unfairness control in the formalization expenses in mortgage loans for housing acquisition. (Analysis about the situation before and after the Law of Real Estate Credit Contracts)

Abstract

This paper present  the issue  of the mortage  expenses in the mortgage loan  contracts for  the  acquisition of  housing. Through this  study, we  will  expose the  causes   because   the  Sentence of  23  December   2015  by  the  Spanish Supreme Court  has generated  in the others  Spanish courts, an important diversity of criterion about legal effects  derived  from  the  nullity of the  clause,  and  that  are: the  reasons on  which the  judgment bases  the  nullity of  the  clause  and  the  inherent limits to the  judicial process  in  which the  appeal  was  resolved. The  situation about diversity of criterion has  even  generated  that  the  Supreme Court  has  had  to  pronounce later,  to  qualify this  resolution and,  even  modify its doctrine about taxpayer. Finally,  the  study reflects  on  the  inadequacy of  the  Supreme Court’s  criterion in  which it  argue  the  nullity of  the  mortage  expenses and  analyzes the  treatment that  the  legislator  has  provided to the  expenses through the  Real  Estate  Credit Bill.