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V1489-14 ·5 June 2014 ·consulta-vinculante Medium impact
Tax

Ordinary divorce proceedings are subject to judicial fees

A query was raised regarding whether the 'actio communi dividundo' for the division of assets is exempt from judicial fees. The Directorate-General for Tax (DGT) ruled that the exemption applies only to the division of inheritance and the liquidation of matrimonial property regimes, not to ordinary divorce proceedings.

In 6 key points

How it affects those involved

This ruling clarifies that parties undergoing ordinary divorce must pay judicial fees, as the exemption for asset division is strictly limited to specific legal contexts such as inheritance and matrimonial property liquidation.

Lifecycle

2014-06-05PublishedPublished 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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