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V0789-15 ·12 March 2015 ·consulta-vinculante Medium impact
Tax

No right to a refund of the judicial fee if the final resolution predates Law 10/2012

A query is made regarding whether it is possible to request a refund of 60% of the fee for the exercise of jurisdictional power in proceedings concluded by agreement or acquiescence where the finality of the resolution predates Law 10/2012. The DGT responds that a refund under this law is not applicable if the resolution precedes its entry into force.

Lifecycle

2015-03-12PublishedPublished 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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