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V1818-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Exemption from court fees applied to appeals regarding child maintenance payments

A query was raised regarding whether there is an exemption from paying court fees for the exercise of jurisdictional authority in maintenance proceedings. The Directorate-General for Tax (DGT) has ruled that the exemption is total for both claims and appeals when they exclusively affect minors.

In 6 key points

How it affects those involved

This ruling provides legal certainty for families and legal representatives, ensuring that the pursuit of child maintenance through appeals is not hindered by financial barriers when minors are the sole subjects of the proceedings.

Lifecycle

2014-07-09PublishedPublished 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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