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V1694-14 ·2 July 2014 ·consulta-vinculante Medium impact
Tax

No obligation to pay jurisdictional fees for those acting as co-defendants

A query was raised regarding whether an official co-sued alongside a municipal administration is required to pay the fee for the exercise of jurisdictional power. The DGT ruled that the taxable person is solely the party initiating the exercise of such power by filing the appeal.

In 6 key points

How it affects those involved

This ruling clarifies that the burden of jurisdictional fees falls exclusively on the appellant, exempting co-defendants from this payment obligation.

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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