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V0138-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Applications for preliminary proceedings are not subject to the court fees for the exercise of jurisdictional power

A query was raised regarding whether preliminary proceedings intended to prepare a subsequent lawsuit are subject to the fees regulated by Law 10/2012. The Directorate-General for Taxes (DGT) ruled that these actions do not constitute the filing of a claim.

In 5 key points

How it affects those involved

This ruling clarifies that preliminary proceedings are distinct from the formal filing of a lawsuit, thereby exempting them from specific court fees.

Lifecycle

2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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