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V1902-16 ·29 April 2016 ·consulta-vinculante Medium impact
Tax

Natural persons not entitled to court fee exemptions for contract rescission in insolvency proceedings

A query was raised regarding whether an insolvency practitioner can apply for court fee exemptions as a natural person or by acting in the interest of the insolvency estate. The DGT has determined that exemption as a natural person is not applicable, although exemptions are permitted for actions taken in the interest of the insolvency estate.

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2016-04-29PublishedPublished 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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