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V1691-14 ·2 July 2014 ·consulta-vinculante Medium impact
Tax

No judicial fees payable where there is no opposition or dispute in judicial division of assets

A query was raised regarding whether judicial fees should be charged for the exercise of jurisdictional power in proceedings to liquidate community property. The DGT ruled that the exemption applies as long as there is no dispute or opposition within the proceedings.

In 6 key points

How it affects those involved

This ruling clarifies that judicial fees are not applicable in uncontested liquidation processes of community property, reducing costs for parties when no dispute arises.

Lifecycle

2014-07-02PublishedPublished 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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