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V1019-14 ·10 April 2014 ·consulta-vinculante Medium impact
Tax

Challenges to judgments following an appeal are not subject to court fees

A query was raised regarding whether challenging a judgment that is unfavourable following an appeal is subject to the fee for the exercise of jurisdictional power. The Directorate General of Taxes (DGT) has ruled that these submissions do not constitute an appeal and are therefore not taxed.

In 5 key points

How it affects those involved

This ruling clarifies that legal submissions contesting a judgment after an appeal process has concluded do not trigger the judicial fee, providing legal certainty for litigants.

Lifecycle

2014-04-10PublishedPublished 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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